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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of June 28, 2017 No. 18

About approval of national rules of auditor activities "Audit opinion according to accounting (financial) records" and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus

(The last edition from 28-04-2018)

Based on the paragraph of third "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts six of article 5 of the Law of the Republic of Belarus of July 12, 2013

1. Approve the enclosed national rules of auditor activities "Audit opinion according to accounting (financial) records".

2. Recognize invalid:

the resolution of the Ministry of Finance of the Republic of Belarus of March 12, 2004 No. 31 "About entering of amendment into the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128" (The national register of legal acts of the Republic of Belarus, 2004, No. 53, 8/10701);

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);

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 3 of the resolution of the Ministry of Finance of the Republic of Belarus of October 28, 2008 No. 159 "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, 2008, No. 303, 8/19867);

item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of December 28, 2009 No. 153 "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, 2010, No. 40, 8/21880);

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);

Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2011 No. 52 "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, 2011, No. 85, 8/23931);

subitems 7. 2, 7.3 Items 7 of the resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 93 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities and recognition voided resolutions of the Ministry of Finance of the Republic of Belarus of June 19, 2002 No. 86 and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 20.05. 2014, 8/28667);

the resolution of the Ministry of Finance of the Republic of Belarus of December 16, 2014 No. 83 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128" (The national legal Internet portal of the Republic of Belarus, 31.01.2015, 8/29531).

3. This resolution becomes effective since January 1, 2018.

Minister

V. V. Amarin

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 28, 2017 No. 18

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