INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 4, 2022 No. 6291-U

About establishment of additional requirements to the list and terms of disclosure 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, information on the activities on the website in the Internet and also requirements to disclosure form of such information and requirements to the list and disclosure form of information auditing organization,

No. 307-FZ "About auditor activities" <1> establishes this Instruction based on Item 8 of part 2 of Article 5.3 and part 6 of article 13 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.

additional to the requirements established by the authorized federal executive body performing functions on development of state policy and normative legal regulation in the field of auditor activities according to part 5 of article 13 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1>, requirements to the list and terms of disclosure 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, information on the activities on the website in the Internet and also requirements to disclosure form of such information;

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

requirements to the list and disclosure form of information on activities of the auditing organization revealed by auditing organization according to Item 8 of part 2 of article 5.3 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities".

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