FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 10, 2026 No. 176-FZ

About introduction of amendments to article 5 of the Federal law "About Auditor Activities"

Accepted by the State Duma on May 26, 2026

Approved by the Federation Council on June 3, 2026

Article 1

Bring in part 1 of article 5 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2010, No. 27, Art. 3420; 2011, No. 1, Art. 12; No. 48, Art. 6728; 2013, No. 52, Art. 6961; 2014, No. 49, Art. 6912; 2016, No. 27, Art. 4169, 4195, 4293; 2017, No. 18, Art. 2673; 2019, No. 48, Art. 6739; 2021, No. 1, Art. 15; No. 27, Art. 5187, 5188; 2022, No. 1, Art. 4; No. 16, Art. 2616; 2023, No. 31, Art. 5781) following changes:

Item 3 to state 1) in the following edition:

"3) the organizations having form of business of socially useful fund (except for the specialized organization of management of the target capital and the international socially useful fund) if receipt of property, including money, in the year which was directly preceding accounting year exceeds 3 million rubles;";

2) paragraph one of item 4 after words of "local government offices" to add with words of "state non-budgetary funds", after words of "unitary enterprises", to add with words "personal funds, including the international personal funds,".

Article 2

1. This Federal Law becomes effective after ten days after day of its official publication.

2. The accounting (financial) records of the personal funds, including the international personal funds created about day of entry into force of this Federal Law, are exempted from the statutory audit provided by the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" starting with such reporting for 2025.

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