FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 2, 2021 No. 352-FZ

About modification of separate legal acts of the Russian Federation

Accepted by the State Duma on June 8, 2021

Approved by the Federation Council on June 23, 2021

Article 1

Bring in article 32 of the Federal Law of January 12, 1996 No. 7-FZ "About non-profit organizations" (The Russian Federation Code, 1996, No. 3, Art. 145; 2006, No. 3, Art. 282; 2008, No. 30, Art. 3616; 2009, No. 29, Art. 3607; 2010, No. 19, Art. 2291; 2011, No. 29, Art. 4291; No. 30, Art. 4590; No. 47, Art. 6607; 2012, No. 30, Art. 4172; 2014, No. 8, Art. 738; No. 23, Art. 2932; 2015, No. 10, Art. 1413; 2017, No. 24, Art. 3482; 2018, No. 31, Art. 4849; 2019, No. 49, Art. 6953, 6966; 2021, No. 1, Art. 20; No. 15, Art. 2442) following changes:

Paragraph one of Item 1 to add 1) with words "which shall be carried out no later than April 15 of the year following after accounting year";

2) in Item 3:

a) in paragraph one of the word "audit opinion" shall be replaced with words "information on representation of audit opinion in the state information resource of accounting (financial) records, the stipulated in Article 18 Federal Laws of December 6, 2011 No. 402-FZ "About financial accounting" (further - the state information resource of accounting (financial) records)"," (except for audit opinion)" to exclude words;

b) in the paragraph the second the words "audit opinion" shall be replaced with words "information on representation of audit opinion in the state information resource of accounting (financial) records";

c) add with the paragraph of the following content:

"The authorized body receives audit opinion about annual accounting (financial) accounts of the non-profit organization performing functions of the foreign agent from the state information resource of accounting (financial) records with use of single system of interdepartmental electronic interaction.".

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