FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 24, 2023 No. 355-FZ

About introduction of amendments to article 5 of the Federal law "About Auditor Activities" and articles 1 and 4 of the Federal Law "About introduction of amendments to the Federal law "About Currency Control and Currency Exchange Control", the Federal Law "About Bases of State Regulation of Foreign Trade Activity" and recognition of invalid part 3 of article 2 of the Federal Law "About introduction of amendments to the Federal law "About Currency Control and Currency Exchange Control"

Accepted by the State Duma on July 12, 2023

Approved by the Federation Council on July 19, 2023

Article 1

Bring in article 5 of 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; 2011, No. 1, Art. 12; No. 48, Art. 6728; 2013, No. 52, Art. 6961; 2014, No. 49, Art. 6912; 2016, No. 27, Art. 4169, 4195, 4293; 2017, No. 18, Art. 2673; 2019, No. 48, Art. 6739; 2021, No. 1, Art. 15; No. 27, Art. 5187, 5188; 2022, No. 1, Art. 4; No. 16, Art. 2616) following changes:

1) Item 2 parts 1 after words of "securities" to add with words "(except for the investment advisers performing only activities for investment consulting, as well as combining these activities with any other activities which are not subject to licensing in accordance with the legislation of the Russian Federation)";

To add 2) with part 1.1 following of content:

"1.1. Statutory audit of accounting (financial) records is booked also if the accounting (financial) records are exempted from statutory audit on one of the bases provided by this Federal Law or other Federal Laws, but is subject to statutory audit on other basis provided by this Federal Law or other Federal Laws.".

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