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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 1, 2017 No. 22

About rendering auditor services in case of liquidation (the activities termination) of subjects of managing

(as amended on 26-11-2025)

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

1. Establish form of audit opinion by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination) according to appendix.

2. Approve the Instruction about requirements imposed to report form and content by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination) it (is applied).

3. This resolution becomes effective since September 3, 2017.

Minister

V. V. Amarin

Appendix

to the Resolution of the Ministry of Finance of the Republic of Belarus of August 1, 2017 No. 22

Form

Audit opinion by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination)

_________________________________

(position, surname, initials of person,
to which auditor is addressed
the conclusion in compliance
with the agreement of rendering auditor services)

 

Details of the legal entity

(individual entrepreneur):

_____________________________________________________________________________

(the name of the legal entity (for the individual entrepreneur –
surname, own name, middle name (if that is available)

_____________________________________________________________________________

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