RESOLUTION OF NATIONAL BANK OF THE REPUBLIC OF MOLDOVA

of October 7, 2021 No. 198

About modification of some regulations of National Bank of Moldova

Based on Item c) parts (1) article 27 of the Law on National Bank of Moldova No. 548/1995 (переопубликован in Monitorul Oficial al Republicii Moldova, 2015 No. 297-300, of the Art. 544) and parts (7) Articles 82, parts (2) Article 85 and articles 87-88 of the Law on activities of banks No. 202/2017 (Monitorul Oficial al Republicii Moldova, 2017, No. 434-439, of 2017, No. 434-439, the Art. 727) the Executive committee of National Bank of Moldova DECIDES:

1. In the Resolution of Executive committee of National Bank of Moldova No. 118/2018 on approval of Regulations on external audit of bank (Monitorul Oficial al Republicii Moldova, 2018, No. 183-194, the Art. 908) registered in the Ministry of Justice of the Republic of Moldova on May 31, 2018 at No. 1328, to make the following changes:

1) in the name of the resolution, in Item 1 and in the name of appendix of the word "about external audit" shall be replaced with words "about financial records audit and audit in other purposes";

2) in Regulations:

a) in all text to exclude the word "external" in all grammatical forms;

b) to add the first paragraph of Item 2 with the text

", and also the following concepts designate:

1) auditor society - the subject of audit according to the Law No. 271/2017 on financial records audit;

2) CISA - the certified auditor in the field of information systems, certification of audit in information systems according to the Regulations about outsourcing of types of activity and transactions of bank approved by the Resolution of Executive committee of National Bank of Moldova No. 46/2020.";

c) subitem 3) Item 5:

Item b) to declare invalid;

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