LAW OF THE REPUBLIC OF BELARUS

of July 14, 2025 No. 95-Z

About change of the Law of the Republic of Belarus "About auditor activities"

Accepted by the House of Representatives on June 23, 2025

Approved by Council of the Republic on June 30, 2025

Article 1. Bring in the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities" the following changes:

1. To state paragraph two of Article 2 in the following edition:

"the audited faces are the legal entities created according to the legislation of the Republic of Belarus, their separate divisions, representations of the foreign legal entities and other organizations registered in accordance with the established procedure in foreign state, branches of foreign legal entities, holdings, particular partnerships (agreement parties about joint activities), other persons concerning whom audit of the accounting and (or) financial reporting is booked and (or) to which other auditor services are rendered (further if other is not established, - auditor services);".

2. In Article 5:

to add Item 3 after the paragraph of the fifth with paragraphs of the following content:

"approves regulations on business (professional) reputation;

establishes features of rendering the auditor services concerning ensuring additional information security about organization activity having the special economic importance for the Republic of Belarus and included in the list determined by Council of Ministers of the Republic of Belarus;";

in part two of item 4 of the word of "Auditor chamber" shall be replaced with words "state bodies, Auditor chamber, auditors";

the second Item 5 to state part in the following edition:

"The Ministry of Finance has the right to request information necessary for accomplishment of the functions in the field of auditor activities, from state bodies, Auditor chamber, auditing organizations, auditors - the individual entrepreneurs, other legal entities and individual entrepreneurs, auditors, physical persons applying for receipt of the competence certificate of the auditor.".

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