INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 10, 2022 No. 6059-U

About procedure for adoption by the Bank of Russia of the decision on provision of auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, data on activities of the audited face and on procedure for submission of data by such auditing organization to the Bank of Russia,

Based on part 3 and part 5 of article 14.1 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1> establishes this Instruction:

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

procedure for adoption by the Bank of Russia of the decision on provision on own initiative auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, data on activities of the audited face for the purpose of carrying out audit of accounting (financial) records, rendering other auditor service to such person;

procedure for representation by auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, requested by the Bank of Russia according to part 4 of article 14.1 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1> data or the message on their absence.

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

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