FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 26, 2024 No. 481-FZ

About modification of separate legal acts of the Russian Federation

Accepted by the State Duma on December 17, 2024

Approved by the Federation Council on December 20, 2024

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. 49, Art. 6912; 2018, No. 1, Art. 65; No. 18, Art. 2582; 2021, No. 11, Art. 1706; No. 27, Art. 5187; 2024, No. 33, Art. 4918) following changes:

Part 4 of Article 6 to add 1) with words ", and also in the cases established by this Federal Law, to the other persons determined by this Federal Law";

Article 13 to add 2) with parts 8 - 11 following contents:

"8. The auditing organization which constituted audit opinion about consolidated financial statements or other document constituted by results of verification of intermediate consolidated financial statements of the audited face which type and procedure for carrying out are established by standards of auditor activities (further - the document on check) shall provide to tax authority in the location of auditing organization audit opinion or the document on check for the purpose of forming of the state information resource of accounting (financial) records provided by the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" if the consolidated financial statements are subject to statutory audit or the specified check.

9. The auditing organization which constituted audit opinion or the document on check concerning the consolidated financial statements which are not subject to disclosure according to part 8 of article 7 of the Federal Law of July 27, 2010 No. 208-FZ "About consolidated financial statements" because in it the part of information containing the data which are the state secret cannot be allocated is exempted from the representation of audit opinion or the document on check specified in part 8 of this Article.

10. Representation of audit opinion or the document on check specified in part 8 of this Article:

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