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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of September 23, 2011 No. 97

About approval of national rules of auditor activities "Reporting of information concerning audit"

(as amended on 31-12-2021)

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

1. Approve national rules of auditor activities "Reporting of information concerning audit" (are applied).

2. Recognize invalid:

Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of September 5, 2002 No. 124 "About approval of rules of auditor activities" (The national register of legal acts of the Republic of Belarus, 2002, No. 107, 8/8554);

Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128 "About approval of Rules of auditor activities, introduction of amendments to some resolutions of the Ministry of Finance of the Republic of Belarus and recognition No. 59 which voided resolutions of the Ministry of Finance of the Republic of Belarus of May 28, 2001" (The national register of legal acts of the Republic of Belarus, 2003, No. 111, 8/10039);

paragraph third subitem 3. 1, subitem 3.3 of Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of July 4, 2007 No. 109 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2007, No. 188, 8/16886);

subitems 11. 2, 11.4 Items 11 and subitem 17.2 of Item 17 of the resolution of the Ministry of Finance of the Republic of Belarus of September 24, 2007 No. 140 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2007, No. 250, 8/17207);

subitem 4.2 of item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of March 24, 2008 No. 41 "About introduction of amendments to some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2008, No. 94, 8/18547);

item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of June 8, 2009 No. 72 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2009, No. 157, 8/21078);

subitem 8.2 of Item 8 of the resolution of the Ministry of Finance of the Republic of Belarus of December 1, 2010 No. 146 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 312, 8/23085).

3. This resolution becomes effective after its official publication.

First Deputy Minister

V. V. Amarin

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of September 23, 2011 No. 97

Rules of auditor activities "Reporting of information concerning audit"

Section I. General provisions

Chapter 1. General provisions

1. These national rules establish single requirements to the auditing organizations and auditors performing activities as individual entrepreneurs (further – auditing organization) concerning reporting of information concerning audit of the accounting and (or) financial reporting of the audited face and (or) audit of other financial information within accomplishment of special audit engagements (if other is not established by the legislation) (further, unless otherwise specified, – audit) to the audit client, persons given the leading authority to management of the audited face and determine aspects on which the auditing organization shall inform these persons when carrying out audit.

By national rules of auditor activities, other regulatory legal acts, and also the agreement of rendering auditor services additional requirements concerning reporting of information concerning audit in addition to requirements of these national rules can be established.

2. For the purposes of these national rules the following terms and their determinations are applied:

audit clients – the audited persons, owners of property (founders, participants) of the audited faces, and also other interested persons who concluded with the consent of the audited face (if other is not stipulated by the legislation) with auditing organization the agreement of rendering auditor services. Persons given the leading authority, management of the audited face, state bodies and others can act as audit clients;

persons given the leading authority – faces, collegiate organs of management which according to the legislation and constituent documents perform the common directorship of activities of the audited face form (create) executive body and control its current activities (further – management function accomplishment by the audited face). Physical persons and legal entities – founders, participants, owners of property of the audited face, and also governing bodies can act as persons given the leading authority (general meeting, meeting of representatives, the board of directors (supervisory board) and others);

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