RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS

of December 28, 2019 No. 936

About questions of purchases of auditor services

Based on item 4 of article 22 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", and also for the purpose of enhancement of regulation of the relations in the field of purchases of goods (works, services) at the expense of own means the Council of Ministers of the Republic of Belarus DECIDES:

1. Determine that:

1.1. purchase of auditor services in carrying out statutory audit of the annual accounting and (or) financial reporting (further if other is not provided, - the reporting) at the expense of own means (further if other is not provided, - procurements) are conducted by the organizations * according to the resolution of Council of Ministers of the Republic of Belarus of March 15, 2012 No. 229 "About enhancement of the relations in the field of purchases of goods (works, services) through own means" taking into account the requirements established in subitems 1.2-1.6 of this Item;

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* For the purposes of this resolution the organizations are understood as the republican unitary enterprises, state bodies, national associations, other legal entities whose property is in republican property, economic societies which more than 25 percent of shares (shares) in authorized funds belongs to the Republic of Belarus or the organizations which property is in republican property (except for banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations).

1.2. procurements are conducted by the organizations using tenders irrespective of the cost of such services. In case of tender recognition cancelled the organization has the right to apply procurement procedure from one source;

1.3. the organizations shall establish in documentation on purchase as a part of requirements to the legal entities participating in purchases, individual entrepreneurs (further - participants) the following mandatory requirements:

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