of April 25, 2026 No. 203
About information security when rendering auditor services
(Extraction)
Based on the paragraph of the seventh Item 3 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About auditor activities" the Council of Ministers of the Republic of Belarus DECIDES: No. 56-Z
1. For the purpose of ensuring additional information security about organization activity, having the special economic importance for the Republic of Belarus and included in the list according to appendix * (further - the organizations), the auditing organizations, the auditors performing activities as individual entrepreneurs (further - auditors - individual entrepreneurs) determined by the Ministry of Finance are allowed to rendering auditor services to the organizations.
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* Appendix - for office use.
2. When rendering auditor services to the organizations:
the organization and auditing organization, the auditor - the individual entrepreneur provide rendering auditor services in the territory of the organization with physical presence of members of auditor group or auditor if the auditor service appears one auditor (further - auditor group);
transfer between auditor group and the organization of information on organization activity through the information systems and information networks connected to network of telecommunication public (open channels of data transmission) is not allowed (further - open channels of data transmission);
storage by auditing organization, the auditor - the individual entrepreneur of the working documentation constituted during rendering auditor services to the organization in the information systems used for storage of working documentation when implementing auditor activities, connected to open channels of data transmission is not allowed;
the organization provides observation of distribution and provision to auditor group of information, distribution and (or) provision of which is limited;
copying by auditor document group, containing information is not allowed, distribution and (or) provision of which is limited;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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