LAW OF THE REPUBLIC OF TAJIKISTAN

of June 25, 2021 No. 1797

About modification and amendments in the Law of the Republic of Tajikistan "About auditor activities"

Accepted by the Resolution MH MOPT of May 26, 2021, No. 426

Approved by the Resolution MM MORT of June 21, 2021, No. 168

Article 1. Bring in the Law of the Republic of Tajikistan "About auditor activities" of July 22, 2013 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2013, No. 7, Art. 521; 2014, No. 7, Art. 411; 2018, No. 1, the Art. 33) the following changes and amendments:

1. Add Article 5 with the twelfth and thirteenth paragraphs of the following content:

"-performs check of activities of auditing organizations and individual auditors on observance of requirements of the legislation of the Republic of Tajikistan in the field of counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction taking into account risk - the oriented approach. The procedure for conducting check of activities of auditing organizations and individual auditors is determined by authorized state body of auditing regulation in coordination with authorized body in the field of counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction;

- accepts according to the legislation of the Republic of Tajikistan adequate measures in case of violation by auditing organizations and individual auditors of requirements of this Law and the legislation of the Republic of Tajikistan in the field of counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction;".

2. To add part 6 of Article 9 with the second offer of the following content:

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