FEDERAL LAW OF THE RUSSIAN FEDERATION

of February 17, 2023 No. 31-FZ

About introduction of amendments to the Federal law "About Auditor Activities"

Accepted by the State Duma on February 9, 2023

Approved by the Federation Council on February 15, 2023

Article 1

Bring in the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2010, No. 27, Art. 3420; 2014, No. 10, Art. 954; No. 49, Art. 6912; 2017, No. 18, Art. 2673; 2021, No. 1, Art. 37; No. 11, Art. 1706; No. 24, Art. 4188; No. 27, Art. 5187) following changes:

Article 8 to state 1) in the following edition:

"Article 8. Independence of auditing organizations, auditors

1. For the purposes of this Federal Law the following concepts are used:

1) independence of auditing organization, the auditor - lack of the relations of coherence (affiliation) based on property, related or other dependence of auditing organization, the auditor on the audited face, his founders (participants, shareholders), heads and other officials, other persons, in the cases provided by this Federal Law, other Federal Laws, rules of independence of auditors and auditing organizations;

2) rules of independence of auditors and auditing organizations - the document containing the main requirements to ensuring independence of auditing organizations, auditors, including to identification of the circumstances creating threat of independence of auditing organization, the auditor, risks of emergence of this threat, and measure for prevention, elimination of this threat or decrease in its level;

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