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RESOLUTION OF SERVICE OF SUPERVISION AND REGULATION OF THE FINANCIAL MARKET OF THE KYRGYZ REPUBLIC

of July 24, 2008 No. 86

About approval of procedure for submission of the report on auditor activities by auditing organizations and individual auditors

According to article 8 of the Law of the Kyrgyz Republic "About auditor activities", the Executive council of Service of supervision and regulation of the financial market of the Kyrgyz Republic decides:

1. Approve the enclosed Procedure for submission of the report on auditor activities by auditing organizations and individual auditors.

2. Enact the Procedure approved by this resolution starting with the report on auditor activities of auditing organizations and individual auditors for 2008.

3. Publish this resolution.

4. Declare invalid the resolution of State commission under the Government of the Kyrgyz Republic on accounting standards and audit of February 16, 2004 No. 4 "About approval of forms No. 1 "The report on results of economic activity of auditing organization" and No. 2 "The report on results of economic activity of the individual auditor".

5. To impose control of execution of this resolution on the member of Executive council Hermann D. K.

Chairman

Yu.Toychubekov

Approved by the Resolution of Service of supervision and regulation of the financial market of the Kyrgyz Republic of July 24, 2008, No. 86

Procedure for submission of the report on auditor activities by auditing organizations and individual auditors

The auditing organizations and individual auditors having licenses for implementation of auditor activities submit reports on forms according to appendices No. 1 and 2 to this Procedure.

Reports are constituted for accounting year and are represented till April 1 of the year following for reporting to Service of supervision and regulation of the financial market of the Kyrgyz Republic.

Accounting year the period is considered from January 1 to December 31.

For for the first time the created auditing organization or again registered individual auditor the period from the date of receipt of the license for implementation of auditor activities till December 31 accounting year is considered.

Cash indicators in the report are specified in official currency of the Kyrgyz Republic - som.

Report forms are filled in in electronic versions, then printed out on white paper of the A4 format.

In case of insufficiency of lines in the report form for introduction of data independent addition of lines in tables 1 is allowed. 1,1.2, 2.1, 3.2 forms No. 1 and forms No. 2 in necessary quantity.

In column 2 of the table 2.1 "Data on the Rendered Auditor Services to the Organizations by Types of Economic Activity" of form No. 1 and form No. 2 it is necessary to write down independently type of economic activity of those organizations to which auditor and other services in reporting year are rendered. In case of insufficiency of the place in the table for introduction of data, the line 02 is independently copied and added in necessary quantity continuing the table.

In the absence of data for specifying in this or that cell the crossed out section is put.

In the upper part of each leaf of the report the name of auditing organization or surname, name and middle name of the individual auditor is specified, and in the lower part the signature the head of auditing organization or the individual auditor according to report form is appended with own hand and date of filling of the report is specified.

When filling reports it is necessary to observe exact determinations of the terms "auditor", "auditing organization", "individual auditor", "employment contract", "agreement of civil nature" and others, applied in reports, so they are this according to the established regulatory legal acts of the Kyrgyz Republic.

Bear responsibility according to the legislation of the Kyrgyz Republic for the unreliable information provided in reports and non-execution of this Procedure auditing organization and the individual auditor.

Appendix No. 1

                              Форма №1
                                                               Годовая
Срок представления
до 1 апреля после отчетного периода
                                ОТЧЕТ
об аудиторской деятельности аудиторской организации
за период с __________ по __________ 20__ г.
     Организационно-правовая форма: __________________________________
Полное наименование аудиторской организации: ____________________
Лицензия: Серия ______ № __________, дата выдачи ________________
Кем выдана: _____________________________________________________
Юридический адрес: ______________________________________________
Телефон: ___________ Факс: _____________ E-mail: ________________
Сайт в Интернете _______
+--------------------------------------------------------------------+
¦ Данные государственной регистрации ¦ Идентификационный номер ¦
¦ ¦ налогоплательщика (ИНН) ¦
+------------------------------------------+-------------------------¦
¦ Кем заре- ¦ Регистраци-¦ Дата ¦Коды¦Порядковый¦ Дата выдачи ¦
¦гистрирована¦ онный номер¦регистрации¦ОКПО¦ номер ¦ ¦
+------------+------------+-----------+----+----------+--------------¦
¦ ¦ ¦ ¦ ¦ ¦ ¦
+-------------------------------------------------------------------

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