of August 4, 2026 No. 318-FZ
About modification of article 5 of the Federal law "About Auditor Activities"
Accepted by the State Duma on July 21, 2026
Approved by the Federation Council on July 24, 2026
Bring in Item 3 of 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; 2026, No. 24, the Art. 3108) change, having replaced the words "3 million" with the words "5 million".
The provision of Item 3 of part 1 of article 5 of the Federal Law of December 30, 2008 "About auditor activities" (in edition of this Federal Law) is applied No. 307-FZ to accounting (financial) records of 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), starting with such reporting for 2026.
President of the Russian Federation
V. Putin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.