ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 3, 2025 No. 1361

About procedure for ensuring access to audit opinions by results of audit of consolidated financial statements or to other documents by results of verifications of intermediate consolidated financial statements of the audited faces

According to article 18 of the Federal law "About Financial Accounting" Government of the Russian Federation decides:

1. Access to audit opinions by results of audit of consolidated financial statements or to other documents by results of verifications of intermediate consolidated financial statements of the audited faces which type and procedure for carrying out are established by standards of auditor activities (further - the conclusions) is provided:

to public authorities, other state bodies, local government bodies, state non-budgetary funds and the Central bank of the Russian Federation - to all conclusions with use of single system of interdepartmental electronic interaction;

to other interested persons - to all conclusions, except for the conclusions, access to which is limited according to Items 3 and 4 of this resolution, with use of the Internet service posted on the official site of the Federal Tax Service on the Internet.

2. Access to the conclusions, restriction and renewal of such access are provided with the Federal Tax Service.

3. Access to the conclusions is limited in case the information access about the audited face, containing in the state information resource, is limited according to the order of the Government of the Russian Federation of September 16, 2022 No. 1624 "About procedure for restriction and renewal of information access, the accounting (financial) records containing in the state information resource, and about recognition voided some decisions of the Government of the Russian Federation" (further - the order of the Government of the Russian Federation of September 16, 2022 No. 1624).

4. Access to the conclusions, except the case specified in Item 3 of this resolution is limited in availability cases at the Federal Tax Service of information that:

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