of October 18, 2019 No. 59
About quality evaluation of work of auditing organizations, the auditors performing activities as individual entrepreneurs, auditors
Based on part one of Item 3 of article 29 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: No. 56-Z
1. Approve the Instruction about the principles of implementation by Auditor chamber of external quality evaluation of work of auditing organizations, the auditors performing activities as individual entrepreneurs it (is applied).
2. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025 No. 98
3. This resolution becomes effective after its official publication.
First Deputy Minister
Yu.M.Seliverstov
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of October 18, 2019 No. 59
1. This Instruction establishes the principles of implementation by Auditor chamber of external quality evaluation of work of auditing organizations, the auditors performing activities as individual entrepreneurs (further - the auditor - the individual entrepreneur).
2. For the purposes of this Instruction the following main terms and their determinations are applied:
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