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FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 16, 2022 No. 114-FZ

About introduction of amendments to the Federal law "About Joint-stock Companies" and separate legal acts of the Russian Federation

(as amended on 24-12-2025)

Accepted by the State Duma on April 6, 2022

Approved by the Federation Council on April 13, 2022

Article 1

Bring in the Federal Law of December 26, 1995 No. 208-FZ "About joint-stock companies" (The Russian Federation Code, 1996, No. 1, Art. 1; 1999, No. 22, Art. 2672; 2001, No. 33, Art. 3423; 2002, No. 45, Art. 4436; 2004, No. 11, Art. 913; No. 49, Art. 4852; 2006, No. 31, Art. 3445; 2007, No. 31, Art. 4016; 2009, No. 1, Art. 23; No. 23, Art. 2770; No. 29, Art. 3642; 2012, No. 53, Art. 7607; 2013, No. 30, Art. 4043, 4084; No. 51, Art. 6699; 2015, No. 27, Art. 4001; 2016, No. 27, Art. 4276; 2018, No. 30, Art. 4544; No. 53, Art. 8440; 2022, No. 9, Art. 1257) following changes:

1) in item 4 of Article 9:

a) in paragraph one of the word "statement of the auditor of society" shall be replaced with words "appointment of auditing organization or the individual auditor involved to carrying out audit of annual accounting (financial) accounts of society (further - auditing organization (the individual auditor) of society),";

b) in the paragraph the second shall be replaced with words the words "approve the auditor of society" "appoint auditing organization (the individual auditor) of society", shall be replaced with words the words "about statement of the auditor of society" "about appointment of auditing organization (the individual auditor) of society";

The word of "auditor" shall be replaced with words 2) in item 4 of Article 11 "auditing organization (the individual auditor) of society";

3) in Item 7 of Article 15:

a) in paragraph five of the word "about the auditor" shall be replaced with words "about auditing organization (the individual auditor)";

b) word in paragraph seven "the entrepreneur performing auditor activities without formation of legal entity" shall be replaced with words "the individual auditor";

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