FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 9, 2021 No. 41-FZ

About introduction of amendments to articles 13 and 20 of the Federal law "About Auditor Activities"

Accepted by the State Duma on February 17, 2021

Approved by the Federation Council on March 3, 2021

Bring in the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2010, No. 27, Art. 3420; 2014, No. 49, Art. 6912; 2017, No. 18, Art. 2673; 2018, No. 18, Art. 2582) following changes:

1) in Article 13:

a) to declare Item 3 of part 2 invalid;

b) state part 3 in the following edition:

"3. Documents (the copy of documents) on paper and (or) the electronic documents received or constituted when rendering the auditor and connected with auditor activities other services and also the data containing in such documents (copies of documents) and introduced in databases are subject to storage by auditing organization, the individual auditor during the following terms:

1) at least five years after year in which they were respectively received or constituted or brought in databases if other is not established by other Federal Laws, - when rendering auditor services;

2) at least three years after year in which they were respectively received or constituted or brought in databases if other is not established by other Federal Laws, - when rendering the other services connected with auditor activities.";

c) add with part 4 following of content:

"4. The auditing organization, the individual auditor is forbidden to store documents (the copy of documents) on paper and (or) the electronic documents received or constituted when rendering auditor services and also the data containing in such documents (copies of documents) and to place bases of these data outside the territory of the Russian Federation.";

"Items 2.1 and 3 of part 2 and part 3" shall be replaced with words 2) in Item 5 of part 6 of Article 20 of the word "part Item 2.1 2, parts 3 and 4".

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