ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 23, 2021 No. 2407

About modification of the Order of the Government of the Russian Federation of June 25, 2021 No. 1009

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of June 25, 2021 No. 1009 "About approval of the Regulations on external control of quality of work (federal state control (supervision) of the auditing organizations booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities" (The Russian Federation Code, 2021, No. 27, the Art. 5396).

2. This resolution becomes effective since January 1, 2022, except for the subitem "z" of Item of 5 changes approved by this resolution which becomes effective since March 1, 2022.

Approved by the Order of the Government of the Russian Federation of December 23, 2021 No. 2407

Changes which are made to the Order of the Government of the Russian Federation of June 25, 2021 No. 1009

1. State the name in the following edition:

"About approval of the Regulations on external control of activities of the auditing organizations rendering auditor services to the socially significant organizations (federal state control (supervision)".

2. In word preamble "According to part 6.1 of article 10.1 of the Federal law "About Auditor Activities" and Item 1 of part 2 of article 3 of the Federal law "About the State Control (Supervision) and Municipal Control in the Russian Federation" to exclude.

3. State Item 1 in the following edition:

"1. Approve the enclosed Regulations on external control of activities of the auditing organizations rendering auditor services to the socially significant organizations (federal state control (supervision).".

4. Declare Item 3 invalid.

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