of December 28, 2018 No. 83
About approval of national rules of auditor activities of "Feature of audit of the consolidated accounting and (or) financial reporting"
Based on the paragraph of third of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve national rules of auditor activities of "Feature of audit of the consolidated accounting and (or) financial reporting" (are applied).
2. Recognize to invalid:
the resolution of the Ministry of Finance of the Republic of Belarus of October 31, 2001 No. 106 "About approval of national rules of auditor activities" (The national register of legal acts of the Republic of Belarus, 2001, No. 109, 8/7457);
item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2005 No. 84 "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, 2005, No. 111, 8/12875);
the paragraph third Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of March 31, 2006 No. 33 "About approval of national rules of auditor activities of "Action of auditing organization in case of identification of misstatements of accounting (financial) records and the facts of non-compliance with the legislation", modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 82 and recognition voided separate provisions of 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, 2006, No. 61, 8/14278);
Item 6 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 1 of the resolution of the Ministry of Finance of the Republic of Belarus of June 8, 2009 No. 72 "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, 2009, No. 157, 8/21078);
paragraph two of Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of December 6, 2011 No. 127 "About introduction of amendments to resolutions of the Ministry of Finance of the Republic of Belarus of March 11, 2002 No. 35 and of March 31, 2006 No. 33 and recognition voided regulatory legal act and separate structural elements of regulatory legal acts 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. 144, 8/24557);
Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2012 No. 40 "About entering of amendment and changes into some resolutions of the Ministry of Finance of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 27.07.2012, 8/26174);
Item 6 of the resolution of the Ministry of Finance of the Republic of Belarus of December 10, 2013 No. 78 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national legal Internet portal of the Republic of Belarus, 05.04. 2014, 8/28491);
subitem 1.5 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 28, 2015 No. 23 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national legal Internet portal of the Republic of Belarus, 06.06. 2015, 8/29962).
3. This resolution becomes effective after its official publication.
Minister
M. L. Yermolovich
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 28, 2018 No. 83
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