of April 16, 2022 No. 99-FZ
About introduction of amendments to article 67.1 of part one of the Civil code of the Russian Federation
Accepted by the State Duma on April 6, 2022
Approved by the Federation Council on April 13, 2022
Bring in Article 67.1 of part one of the Civil code of the Russian Federation (The Russian Federation Code, 1994, No. 32, Art. 3301; 2014, No. 19, Art. 2304; 2019, No. 12, Art. 1224; 2021, No. 27, Art. 5053) following changes:
Item 4 to state 1) in the following edition:
"4. The limited liability company for carrying out audit of annual accounting (financial) accounts has the right, and in the cases provided by the law shall attract annually auditing organization or the individual auditor which shall be independent according to the law on auditor activities.
Audit of accounting (financial) records of limited liability company is booked upon the demand of any of members of society.";
Item 5 to state 2) in the following edition:
"5. Public joint stock company, and in the cases provided by the law, and non-public joint-stock company shall attract to carrying out audit of annual accounting (financial) accounts annually auditing organization which shall be independent according to the law on auditor activities.
Audit of accounting (financial) records of joint-stock company is booked upon the demand of shareholders whose cumulative share of participation in the authorized capital of society constitutes ten and more percent, concerning public joint stock company auditing organization, and concerning non-public joint-stock company auditing organization or the individual auditor which shall be independent according to the law on auditor activities.".
This Federal Law becomes effective since January 1, 2023.
President of the Russian Federation
V. Putin
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.