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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 7, 2025 No. 68

About change of resolutions of the Ministry of Finance of the Republic of Belarus of August 1, 2017 No. 22 and of September 28, 2004 No. 142

Based on paragraphs of the third and seventh No. 56-Z "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013

1. Make changes to the following resolutions of the Ministry of Finance of the Republic of Belarus:

1.1. in the resolution of the Ministry of Finance of the Republic of Belarus of August 1, 2017 No. 22 "About rendering auditor services in case of liquidation (the activities termination) of subjects of managing":

from word preamble", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585," to exclude;

the paragraph of the sixth of subitem 9.1.1 of Item 9 of the Instruction on requirements imposed to report form and content by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination) approved by this resolution to exclude;

1.2. in the resolution of the Ministry of Finance of the Republic of Belarus of September 28, 2004 No. 142 "About approval of national rules of auditor activities "Assessment of environmental issues in case of audit of the accounting and (or) financial reporting":

from word preamble", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585," to exclude;

in national rules of auditor activities "Assessment of the environmental issues in case of audit of the accounting and (or) financial reporting" approved by this resolution:

in item 4:

paragraphs two, the eighth and tenth to exclude;

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