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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 18, 2013 No. 1098

About some questions of auditor activities

According to paragraphs to the third and fourth part three of Article 5 and article 28 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" the Council of Ministers of the Republic of Belarus DECIDES:

1. Approve enclosed:

1.1. Regulations on procedure for carrying out certification on the right of receipt of the competence certificate of the auditor and confirmation of qualification by auditors;

1.2. the list of the gross violations of procedure of auditor activities which are the bases for cancellation of the competence certificate of the auditor.

2. Recognize invalid:

Item 11 of appendix to the resolution of Council of Ministers of the Republic of Belarus of May 16, 2008 No. 694 "About representatives of the state in governing bodies of economic societies, the share (share in authorized funds) which belong to the Republic of Belarus or administrative and territorial units" (The national register of legal acts of the Republic of Belarus, 2008, No. 121, 5/27662);

subitem 1.74 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of December 23, 2008 No. 2010 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus concerning documentation of the population of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 14, 5/29066);

the resolution of Council of Ministers of the Republic of Belarus of March 7, 2012 No. 213 "About introduction of amendments to the resolution of Council of Ministers of the Republic of Belarus of January 4, 2008 No. 7" (The national register of legal acts of the Republic of Belarus, 2012, No. 31, 5/35376);

subitem 1.22 of Item 1 of the resolution of Council of Ministers of the Republic of Belarus of October 12, 2012 No. 926 "About modification and amendments in some resolutions of Council of Ministers of the Republic of Belarus (The national legal Internet portal of the Republic of Belarus, 19.10. 2012, 5/36352).

3. This resolution becomes effective since January 1, 2014.

Prime Minister of the Republic of Belarus

M. Myasnikovich

 

Approved by the Resolution of Council of Ministers of the Republic of Belarus of December 18, 2013 No. 1098

Regulations on procedure for carrying out certification on the right of receipt of the competence certificate of the auditor and confirmation of qualification by auditors

1. This Provision is developed according to the paragraph third parts three of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" (The national legal Internet portal of the Republic of Belarus, 23.07. 2013, 2/2054). This Provision determines procedure for certification of the physical persons applying for the right of receipt of the competence certificate of the auditor (further - applicants), and qualification confirmations by auditors.

2. Certification on the right of receipt of the competence certificate of the auditor is carried out in the form of qualification examinations.

3. For acceptance of qualification examinations by the Ministry of Finance in coordination with interested the qualification commission on auditor activities is created (further - the qualification commission).

The representatives of monitoring bodies, scientists, auditors having years of service of auditor activities at least five years are part of the qualification commission.

The chairman of the qualification commission is the Deputy Minister of Finance.

The regulations on the qualification commission affirm the Ministry of Finance.

4. For certification passing applicants submit the following documents to the Ministry of Finance:

the statement with request for certification passing;

copy of the education document;

the certificate on recognition of the education document issued in foreign state, and establishment of its equivalence (compliance) to the education document of the Republic of Belarus - for the physical persons who got the corresponding education abroad;

copy of the service record;

the data confirming lack of the outstanding or not removed criminal record for making of crimes against interests of service, property and procedure of economic activity and also for making of other crimes connected with use of office powers;

the medical certificates about the state of health confirming lack of stay on accounting in the organizations of health care in connection with mental disturbance (disease), syndrome of dependence on alcohol (alcoholism), drugs or psychotropic substances (drug addiction), toksikomanichesky means (toxicomania);

one color photo of 35 x 45 mm in size.

The documents specified in paragraphs six and the seventh to part one of this Item shall be submitted no later than three months from the date of their issue in time.

Documents are submitted to the Ministry of Finance personally by the applicant with presentation of the identity document.

In case of submission of copies of documents applicants shall show their originals for reconciliation.

The documents issued in foreign states and represented by applicants shall be in accordance with the established procedure legalized if other is not provided by international treaties of the Republic of Belarus, are provided in one of state languages of the Republic of Belarus or in original language with notarized transfer to one of state languages of the Republic of Belarus.

In cases of submission not of all documents listed in part one of this Item, specifying in them the incomplete data and (or) non-presentation of the identity document, these documents return to the applicant without consideration.

Responsibility for reliability of the submitted documents is born by applicants.

5. The Ministry of Finance considers the documents submitted by the applicant, creates the applicants list and transfers him to the qualification commission.

The Ministry of Finance informs the applicant on consideration of the documents submitted by the applicant from the date of their representation in a month.

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