of June 30, 2012 No. 40
About entering of amendment and changes into some Resolutions of the Ministry of Finance of the Republic of Belarus
Based on paragraph two of part one of article 22 of the Law of the Republic of Belarus of November 8, 1994 "About auditor activities" in edition of the Law of the Republic of Belarus of December 18, 2002 the Ministry of Finance of the Republic of Belarus DECIDES:
1. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 28.12.2018 No. 83
2. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of March 11, 2002 No. 35 "About approval of rules of auditor activities" (The national register of legal acts of the Republic of Belarus, 2002, No. 38, 8/7892; 2007, No. 250, 8/17207; 2009, No. 157, 8/21078; 2011, No. 144, 8/24557) following changes:
2.1. in Item 1 of the word "The Explanations Provided by Management of the Audited Face" shall be replaced with words "Statements of the management of the audited face";
2.2. "The explanations provided by management of the audited face", approved by this resolution to be reworded as follows rules of auditor activities (are applied).
3. This resolution becomes effective after its official publication.
Minister
A. M. Harkovets
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of March 11, 2002 , No. 35
Rules of auditor activities of "The statement of the management of the audited face"
Chapter 1 General provisions
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