LAW OF THE REPUBLIC OF TAJIKISTAN

of March 3, 2006 No. 170

About auditor activities

This Law regulates the general, legal, organizational basis and process of implementation of auditor activities arising between state bodies, physical persons and legal entities, auditors and auditing organizations

Article 1. Auditor activities

1. Auditor activities, audit are business activity on independent check of financial accounting and accounting (financial) records at individual entrepreneurs and legal entities (further the audited faces).

2. The sphere of auditor activities and audit does not include check of budgetary institutions.

3. Audit inspections do not exclude implementation of the state control of reliability of accounting (financial) records exercised according to the legislation of the Republic of Tajikistan authorized state bodies.

4. The purpose of auditor activities is expression of opinion on reliability and degree of accuracy of data of accounting (financial) records which allow the user of this reporting to draw the correct conclusions about results of economic activity, financial and property status of the audited faces.

5. The individual auditors performing auditor activities without formation of legal entity and auditing organizations can render the following services corresponding to audit:

- organization, recovery and conducting financial accounting, creation of accounting (financial) records, accounting consultation;

- tax forecasting, tax consultation;

- the analysis financially - economic activity of legal entities, individual entrepreneurs, economic and financial consultation;

- the managerial consultation including connected with enhancement of internal structure of the organization;

- automation of financial accounting and implementation of information technologies;

- property value assessment;

- development and analysis of investment projects, creation of business plans;

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