of July 1, 2004 No. ZR-93
About modification and amendments in the Law of the Republic of Armenia "About auditor activities"
Accepted by National Assembly of the Republic of Armenia on June 8, 2004
Article 1. Regarding 1 article 5 of the Law of the Republic of Armenia "About auditor activities" (on December 26, 2002, ZR-512-N):
To add 1) after the words "license for rendering auditor services" with words "(further - the license)";
To add 2) with the new paragraph of the following content:
"The organization which does not have the license, including new created or with cancellation of the license, cannot use the words more than six months specified in this Item in the name.".
Article 2. Regarding the 4th article 6 of the Law of the word "" to replace licenses for rendering auditor services (further - the license) with the word "licenses".
Article 3. To add article 11 of the Law with the new paragraph of the following content:
"Audit standards, and also requirements imposed to line of conduct of the auditor are established by the Government of the Republic of Armenia based on international standards of audit and rules of line of conduct.".
Article 4. Regarding the 4th article 12 of the Law:
1) in the word Item "and" of "service in recovery, conducting financial accounting or creation of financial statements" shall be replaced with words "the services specified in the Items "and" or "v" of this Article";
The Item "in" to declare 2) invalid.
Article 5. In the paragraph shall be replaced with words two parts 2 of article 14 of the Law of the word "it is signed and sealed by person performing audit" "it is signed by the auditor, responsible for carrying out audit, and affirms the sign and seal of the head of person performing audit".
Article 6. Regarding the 2nd article 16 of the Law of the word "also it is signed and sealed by the head of person performing audit" shall be replaced with words "and affirms the sign and seal of the head of person performing audit".
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