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Ministry of Justice

Russian Federation

On February 19, 2015 No. 36093

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 30, 2014 No. 3463-U

About features of the organization and conducting checks of credit institutions (their branches) by auditing organizations at the request of the Board of directors of the Bank of Russia

This Instruction according to article 73 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 45, the Art. 6154) (further - the Federal Law "About the Central Bank Russian Federation (Bank of Russia)"), 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. 19, Art. 2716; No. 27, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728; 2013, No. 27, Art. 3477; No. 30, Art. 4084; No. 52, Art. 6961; 2014, No. 10, the Art. 954), the Federal Law "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6728, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, the Art. 6144, the Art. 6154) (further - the Federal Law "About Banks and Banking Activity") and based on the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of November 26, 2014 No. 35) determine features of the organization and conducting checks of credit institutions (their branches) by auditing organizations at the request of the Board of directors of the Bank of Russia.

Chapter 1. General provisions

1.1. For the purposes of implementation by the Bank of Russia of functions of bank regulation and banking supervision, including on the consolidated basis, auditing organizations at the request of the Board of directors of the Bank of Russia can be performed credit institutions (their branches), including:

the credit institutions located in the territory of the Russian Federation having the right based on licenses of the Bank of Russia to perform banking activities with means in foreign currency (further - authorized bank);

the foreign states of branches and representative offices of authorized banks located in the territories (further - foreign branch and representative office of authorized bank);

the foreign states of affiliated credit institutions of authorized banks located in the territories (further - foreign affiliated credit institution of authorized bank);

the foreign states of the credit institutions which are part of banking groups and bank holdings located in the territories (further - credit institution - the member of banking group and bank holding).

1.2. The checks of credit institutions (their branches) performed by auditing organizations at the request of the Board of directors of the Bank of Russia do not carry out tasks of audit inspections.

1.3. Checks of credit institutions (their branches) are performed by auditing organizations according to the Instruction of the Bank of Russia of December 5, 2013 No. 147-I "About procedure for conducting checks of credit institutions (their branches) by authorized representatives of the Central bank of the Russian Federation (Bank of Russia)", registered by the Ministry of Justice of the Russian Federation on February 21, 2014 No. 31391, on August 25, 2014 No. 33867 ("the Bulletin of the Bank of Russia" of March 13, 2014 No. 23-24, of September 10, 2014 No. 81) (further - the Instruction of the Bank of Russia No. 147-I), with standards of auditor activities, the code of professional ethics of auditors taking into account the features determined by this Instruction.

1.4. Check of foreign subsidiary and representative office of authorized bank, foreign affiliated credit institution of authorized bank, credit institution - the member of banking group and bank holding is performed by auditing organization based on the agreement between the Bank of Russia and Central Bank and (or) other supervision body of foreign state as which banking supervision enters (further - banking supervisor authority of foreign state), on cooperation in the field of supervision of activities of credit institutions (the memorandum of understanding in the field of banking supervision) (further - the agreement (memorandum).

In case of lack of the agreement (memorandum) conducting by auditing organization check of foreign affiliated credit institution of authorized bank, foreign subsidiary and representative office of authorized bank or credit institution - the member of banking group and bank holding is performed in coordination between the Bank of Russia, banking supervisor authority of foreign state, the checked foreign affiliated credit institution or credit institution - the member of banking group and bank holding.

1.5. The main inspectorate of the Bank of Russia will organize conducting checks of credit institutions (their branches) by auditing organizations at the request of the Board of directors of the Bank of Russia, including:

interacts with auditing organizations concerning the organization and conducting checks of credit institutions (their branches);

performs monitoring of conducting checks of credit institutions (their branches) by auditing organizations.

1.6. The board of directors of the Bank of Russia makes the decision on conducting check of credit institution by auditing organization (its branch).

The credit institution (its branch) is performed by auditing organization at the request of the Board of directors of the Bank of Russia:

according to the Consolidating annual plan of checks of credit institutions (their branches) constituted for the next calendar year;

based on the decision on carrying out unscheduled inspection, including in cases of the appeal of banking supervisor authorities of foreign states.

The decision on carrying out unscheduled inspection which carrying out can be entrusted to auditing organization is accepted:

The board of directors of the Bank of Russia, the Chairman of the Bank of Russia (person, it replacing) or Committee of banking supervision of the Bank of Russia;

The chairman of the Bank of Russia, the First Deputy Chairman of the Bank of Russia, the vice-chairman of the Bank of Russia supervising the structural divisions of the Bank of Russia performing functions of banking supervision, the head of the Main inspection of the Bank of Russia, persons replacing them according to offers of the structural divisions of the Bank of Russia performing functions of banking supervision and (or) representatives of which are part of Committee of financial supervision of the Bank of Russia, Summary economic department of the Bank of Russia, and also Department of supervision of systemically significant credit institutions of the Bank of Russia, head department of the Bank of Russia (further in case of joint mentioning - structural divisions of the Bank of Russia).

1.7. The Bank of Russia considers the appeal of banking supervisor authority of foreign state about conducting check of credit institution (its branch) according to the agreement (memorandum) (in case of its availability).

1.8. The credit institution (its branch) is performed by the employees of auditing organization forming the group of auditors including the head of group of auditors (if necessary - the deputy manager of group of auditors) (further - the head of group of auditors) and members of group of auditors.

1.9. The auditing organization shall provide information security, including observe confidentiality of information obtained during the organization, carrying out and registration of results of check of credit institution (its branch) including information containing in the documents having restrictive mark "For office use" or "Is confidential".

1.10. The credit institution (its branch) is performed by auditing organization at the request of the Board of directors of the Bank of Russia based on the order of auditing organization on conducting check of credit institution (its branch) (further - the order of auditing organization on conducting check).

1.11. Check of credit institution (its branch) by auditing organization at the request of the Board of directors of the Bank of Russia begins with the moment of presentation by the head or member of group of auditors of the order of auditing organization on conducting check to sole executive body, his deputies, members of collegiate executive body of credit institution, the head of branch of credit institution, his deputies, the head of representation, his deputies (further - the head of credit institution (its branch) or to the ranking officer of credit institution (its branch) determined by the head of credit institution (its branch) according to Item 3.2 of the Instruction of the Bank of Russia No. 147-I (further - the ranking officer of credit institution (its branch), or is given to the employee of credit institution (its branch) responsible for registration, acceptance of incoming correspondence and the direction of outgoing correspondence (further - the employee of credit institution (its branch) responsible for work with correspondence).

Check of credit institution (its branch) by auditing organization at the request of the Board of directors of the Bank of Russia comes to the end no later than expiry date of the order of auditing organization on conducting check with creation of the report of auditing organization on check of credit institution (its branch) (further - the report of auditing organization on check).

Chapter 2. Features of the organization and registration of powers on conducting check of credit institution (its branch) by auditing organization at the request of the Board of directors of the Bank of Russia

2.1. The main inspection of the Bank of Russia no later than five working days from the date of receipt of the agreement on conducting check of credit institution (its branch) signed by auditing organization (further - the agreement on conducting check):

represents the contract on conducting check for the signature to the Chairman of the Bank of Russia (to person, it replacing) or to other authorized officer of the Bank of Russia;

prepares drafts of the order of auditing organization on conducting check and task of auditing organization for conducting check of credit institution (its branch) (further - task of auditing organization for conducting check).

2.1.1. In case of need, including changes:

members of group of auditors, appointment of the deputy manager of group of auditors, prolongation of terms of conducting check amendment to the order of auditing organization on the conducting check of credit institution (its branch) (further - amendment to the order of auditing organization on conducting check) which is integral part of the order of auditing organization on conducting check is drawn up;

the checked period of activities of credit institution (its branch) and (or) the questions which are subject to check amendment to task of auditing organization for the conducting check of credit institution (its branch) (further - amendment to task of auditing organization for conducting check) which is integral part of task of auditing organization for conducting check is drawn up.

In case of carrying out by auditing organization within check of credit institution of checks of foreign affiliated credit institution of authorized bank and (or) foreign subsidiary and representative office of authorized bank are drawn up amendment to the order of auditing organization on conducting check and amendment to task of auditing organization for conducting check.

2.1.2. The order of auditing organization on conducting check, amendment to the order of auditing organization on conducting check are constituted in triplicate according to appendix 1 to this Instruction.

The task of auditing organization for conducting check, amendment to task of auditing organization for conducting check are constituted in duplicate according to appendix 2 to this Instruction.

2.2. The order of auditing organization on conducting check the Chairman of the Bank of Russia, the First Deputy Chairman of the Bank of Russia, the vice-chairman of the Bank of Russia supervising the structural divisions of the Bank of Russia performing functions of banking supervision, the head of the Main inspection of the Bank of Russia, person has the right to sign, them replacing (further - the official of the Bank of Russia who signed the order of auditing organization on conducting check).

2.2.1. Amendment to the order of auditing organization on conducting check and task of auditing organization for conducting check (amendment to task of auditing organization for conducting check) are signed by the official of the Bank of Russia who signed the order of auditing organization on conducting check.

2.2.2. In case of conducting check of foreign subsidiary and representative office of authorized bank, foreign affiliated credit institution of authorized bank, credit institution - the member of banking group and bank holding the order of auditing organization on conducting check (amendment to the order of auditing organization on conducting check) and task of auditing organization for conducting check (amendment to task of auditing organization for conducting check) are constituted in the Russian and English languages.

2.2.3. The order of auditing organization on conducting check (amendment to the order of auditing organization on conducting check) and task of auditing organization for conducting check (amendment to task of auditing organization for conducting check) are registered in the database of system of automation of document flow and clerical work of the Bank of Russia (further - SADD BR).

2.3. The Bank of Russia (The main inspection of the Bank of Russia) no later than five working days from the date of signing of the order of auditing organization on conducting check (amendment to the order of auditing organization on conducting check), tasks of auditing organization for conducting check (amendment to task of auditing organization for conducting check) hands the specified documents to the head of group of auditors or other employee of auditing organization who is acting on the basis of the power of attorney auditing organization on receipt of the order of auditing organization on conducting check (amendment to the order of auditing organization on conducting check), tasks of auditing organization for conducting check (amendment to task of auditing organization for conducting check) (further - the authorized employee of auditing organization).

The fact of receipt of auditors by the head of group or the authorized employee of auditing organization of two copies of the order of auditing organization on conducting check (amendment to the order of auditing organization on conducting check) and one copy of task of auditing organization for conducting check (amendment to task of auditing organization for conducting check) makes sure the signature of the head of group of auditors or the authorized employee of auditing organization of the Register of receipt of orders to auditing organizations on conducting checks, amendments to orders to auditing organizations on conducting checks, tasks to auditing organizations on conducting checks, amendments to tasks to auditing organizations on conducting checks of credit institutions (their branches) which is conducted by the Bank of Russia (The main inspection of the Bank of Russia) according to appendix 3 to this Instruction.

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