LAW OF THE REPUBLIC OF TAJIKISTAN

of January 2, 2025 No. 2137

About modification and amendments in the Law of the Republic of Tajikistan "About auditor activities"

Accepted by the Resolution MH MOPT of December 4, 2024, No. 1490

Approved by the Resolution MM MORT of December 27, 2024, No. 583

Article 1. Bring in the Law of the Republic of Tajikistan "About auditor activities" of July 22, 2013 (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2013, No. 7, Art. 521; 2014, No. 7, h 2, Art. 411; 2018, No. 1, Art. 33; 2021, No. 6, Art. 397) following changes and amendments:

1. In Article 1:

- the fourth to state the paragraph in the following edition:

"-internal audit – activities for provision of the independent and objective guarantees and consultations directed to organization activity enhancement. Internal audit, using the systematized and consecutive approach to assessment helps the organization to achieve effective objectives, to increase in process performance of risk management, control and corporate management;";

- add with paragraphs the eighth, ninth and tenth the following content:

"-auditor group – partners, the staff of the organization or the staff of the organization in network, except for the external expert of the auditor, attracted to accomplishment of the audit engagement;

- survey assessment – assessment of significant judgments and withdrawals of the auditor group performed as of or before date of audit opinion by results of which the report is constituted. Survey assessment is carried out for statutory audit of subjects of public interest and for other audit engagements determined by auditing organization;

- person performing survey assessment – the partners or other employee of auditing organization having experience, skill level and professionalism, corresponding to the audit engagement and not being the member of auditor group;";

- in the fourteenth paragraph of the word "and approved by authorized state body for application" to replace with sign and words ", approved for use and translated into state language by authorized state body";

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