of November 16, 2023 No. 68
About change of resolutions of the Ministry of Finance of the Republic of Belarus
Based on paragraphs of the third and seventh of part one of Item 5 of Article 5, of part one of Item 3 of article 29 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:
1. Make changes to the following resolutions of the Ministry of Finance of the Republic of Belarus:
1.1. in paragraph six of Item 13 of appendix to the national rules of auditor activities "Audit planning" approved by the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81, of the word "solvency ratios and" shall be replaced with words "indicators of financial stability and solvency, and also";
1.2. in the resolution of the Ministry of Finance of the Republic of Belarus of January 23, 2002 No. 8 "About approval of national rules of auditor activities":
in national rules of auditor activities "Internal quality evaluation of work of the auditors" approved by this resolution:
in Item 3:
the twelfth to state the paragraph to part one in the following edition:
"the expert in internal assessment - included by Auditor chamber in the list of experts in internal assessment posted on the official site of Auditor chamber on the global computer Internet, the auditor participating in implementation of auditor activities as the employee of auditing organization, the auditor - the individual entrepreneur or performing auditor activities as the auditor - the individual entrepreneur;";
the second to state part in the following edition:
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