ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 3, 2025 No. 1361

About procedure for ensuring access to audit opinions by results of audit of consolidated financial statements or to other documents by results of verifications of intermediate consolidated financial statements of the audited faces

According to article 18 of the Federal law "About Financial Accounting" Government of the Russian Federation decides:

1. Access to audit opinions by results of audit of consolidated financial statements or to other documents by results of verifications of intermediate consolidated financial statements of the audited faces which type and procedure for carrying out are established by standards of auditor activities (further - the conclusions) is provided:

to public authorities, other state bodies, local government bodies, state non-budgetary funds and the Central bank of the Russian Federation - to all conclusions with use of single system of interdepartmental electronic interaction;

to other interested persons - to all conclusions, except for the conclusions, access to which is limited according to Items 3 and 4 of this resolution, with use of the Internet service posted on the official site of the Federal Tax Service on the Internet.

2. Access to the conclusions, restriction and renewal of such access are provided with the Federal Tax Service.

3. Access to the conclusions is limited in case the information access about the audited face, containing in the state information resource, is limited according to the order of the Government of the Russian Federation of September 16, 2022 No. 1624 "About procedure for restriction and renewal of information access, the accounting (financial) records containing in the state information resource, and about recognition voided some decisions of the Government of the Russian Federation" (further - the order of the Government of the Russian Federation of September 16, 2022 No. 1624).

4. Access to the conclusions, except the case specified in Item 3 of this resolution is limited in availability cases at the Federal Tax Service of information that:

the consolidated financial statements concerning which the conclusion is constituted are not subject to disclosure in accordance with the legislation of the Russian Federation or according to decisions that the specified reporting is not subject to disclosure, accepted by the Central bank of the Russian Federation and other authorized bodies in the procedure established by the legislation of the Russian Federation;

the consolidated financial statements concerning which the conclusion is constituted contain the data which are not subject to disclosure in accordance with the legislation of the Russian Federation or according to decisions on determination of the data which are not subject to disclosure in the specified reporting accepted by the Central bank of the Russian Federation and other authorized bodies in the procedure established by the legislation of the Russian Federation.

In the case provided by the paragraph third this Item, access to the conclusions constituted concerning the opened consolidated financial statements from which the data which are not subject to disclosure in accordance with the legislation of the Russian Federation or according to decisions on determination of the data which are not subject to disclosure in the specified reporting accepted by the Central bank of the Russian Federation and other authorized bodies in the procedure established by the legislation of the Russian Federation are withdrawn is provided to persons specified in paragraph three of Item 1 of this resolution.

5. Restriction of access to the conclusions in the case specified in Item 3 of this resolution is performed based on containing in the notice to produce of the conclusion provided by auditing organization to the Federal Tax Service according to part 11 of article 13 of the Federal law "About Auditor Activities", the data allowing to identify the audited face, access to information containing in the state information resource about which is limited according to the order of the Government of the Russian Federation of September 16, 2022 No. 1624.

Access to the conclusions in the case specified in Item 3 of this resolution is limited for the same accounting periods and for the same term for which the information access about the audited face, containing in the state information resource, is limited according to the order of the Government of the Russian Federation of September 16, 2022 No. 1624.

6. Restriction of access to the conclusions in the cases specified in item 4 of this resolution is performed based on information that the consolidated financial statements concerning which the conclusion is constituted are not subject to disclosure or contains the data which are not subject to disclosure, in accordance with the legislation of the Russian Federation.

Restriction of access to the conclusions in the cases specified in item 4 of this resolution is performed for a period of up to day of renewal of access to them according to the paragraph the second Item 9 of this resolution.

7. Access to the conclusion is limited from the date of receipt of the conclusion by the Federal Tax Service from auditing organization. Date of receipt by the Federal Tax Service of the conclusion the date specified in the receipt on acceptance of the conclusion sent to auditing organization is considered.

8. Renewal of access to the conclusions which was limited in the case specified in Item 3 of this resolution is performed along with renewal of information access about the audited face, containing in the state information resource, according to the order of the Government of the Russian Federation of September 16, 2022 No. 1624.

Renewal of access to the conclusions which was limited in the case specified in Item 3 of this resolution is performed for the same accounting periods for which the information access about the audited face renews, containing in the state information resource, according to the order of the Government of the Russian Federation of September 16, 2022 No. 1624.

9. Renewal of access to the conclusions which was limited in the cases specified in item 4 of this resolution is performed based on the application of the audited face for renewal of access to the conclusions submitted in the Federal Tax Service in any form with indication of identifying audited face of data (the primary state registration number and identification taxpayer number).

Renewal of access to the conclusions which was limited in the cases specified in item 4 of this resolution is performed to all such conclusions no later than the 3rd working day from the date of obtaining from the audited face of this Item of the statement specified in paragraph one.

10. Determine that realization of the powers provided by this resolution is performed by the Federal Tax Service within the limiting Russian Federation established by the Government of the number of employees of Service, and also budgetary appropriations provided by it on management and management in the sphere of the established functions.

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