RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of July 29, 2024 No. 43

About change of resolutions of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 and of October 18, 2019 No. 59

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 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:

in item 4:

in paragraph five of the word "in the plan during audit" shall be replaced with words "during audit in general strategy and the plan of audit";

"changes" to add the paragraph of the seventh after the word with the word of "general";

to "development" to add the name of Chapter 3 after the word with the word of "general";

in Item 17 part two the word "strategy" shall be replaced with words "general strategy";

1.2. part the second Item 57 of the Instruction on the principles of implementation by Auditor chamber of external quality evaluation of work of auditing organizations, the auditors performing activities as individual entrepreneurs, the Republic of Belarus approved by the resolution of the Ministry of Finance of October 18, 2019 No. 59, to state in the following edition:

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