INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 20, 2021 No. 6021-U

About maintaining by the Bank of Russia the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market

No. 307-FZ "About auditor activities" <1> establishes this Instruction based on parts 2 and 4 of article 5.4 of the Federal Law of December 30, 2008:

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<1> Russian Federation Code, 2009, No. 1, Art. 15; 2021, No. 27, Art. 5187.

procedure for maintaining by the Bank of Russia of the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, including the list of the data included in it;

procedure for submission by auditing organization to the Bank of Russia of the documents necessary for entering of information about her into the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market (changes in such data), including the list of such documents and the requirement to them;

procedure for consideration by the Bank of Russia of the documents submitted by auditing organization for entering of information about her into the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market (changes in such data);

procedure the Bank of Russia of check of compliance of auditing organization to requirements of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1>.

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<1> Russian Federation Code, 2009, No. 1, Art. 15; 2022, No. 1, Art. 4.

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