of August 20, 2026 No. 41
About approval of national rules of auditor activities
Based on paragraphs of the third and seventh No. 56-Z "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013
1. Approve:
national rules of auditor activities "Initial and comparable data in the accounting and (or) financial reporting" (are attached);
national rules of auditor activities "Assessment of environmental issues in case of audit of the accounting and (or) financial reporting" (are attached);
national rules of auditor activities "Reflection in audit opinion of the events which took place after reporting date" (are attached);
national rules of auditor activities "Other information in the documents containing the checked accounting and (or) financial reporting" (are attached);
national rules of auditor activities "Materiality in audit" (are attached).
2. Recognize invalid resolutions of the Ministry of Finance of the Republic of Belarus according to appendix.
3. This resolution becomes effective after its official publication.
Minister
V. V. Tatarinovich
to the Resolution of the Ministry of Finance of the Republic of Belarus of August 20, 2026 No. 41
List of invalid resolutions of the Ministry of Finance of the Republic of Belarus
1. The resolution of the Ministry of Finance of the Republic of Belarus of March 6, 2001 No. 24 "About approval of national rules of auditor activities "Materiality in audit".
2. The resolution of the Ministry of Finance of the Republic of Belarus of September 5, 2002 No. 124 "About approval of national rules of auditor activities "Initial and comparable data in the accounting and (or) financial reporting".
3. The resolution of the Ministry of Finance of the Republic of Belarus of September 25, 2002 No. 133 "About approval of national rules of auditor activities "Other information in the documents containing the checked accounting and (or) financial reporting".
4. The resolution of the Ministry of Finance of the Republic of Belarus of February 5, 2003 No. 14 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
5. The resolution of the Ministry of Finance of the Republic of Belarus of June 24, 2003 No. 100 "About approval of national rules of auditor activities "Reflection in audit opinion of the events which took place after reporting date".
6. The resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128 "About approval of national rules of auditor activities, introduction of amendments to some resolutions of the Ministry of Finance of the Republic of Belarus and recognition No. 59 which voided resolutions of the Ministry of Finance of the Republic of Belarus of May 28, 2001".
7. The resolution of the Ministry of Finance of the Republic of Belarus of September 28, 2004 No. 142 "About approval of national rules of auditor activities "Assessment of environmental issues in case of audit of the accounting and (or) financial reporting".
8. Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of July 4, 2007 No. 109 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
9. Items 4, 11, 12, the 16 and 20 resolutions of the Ministry of Finance of the Republic of Belarus of September 24, 2007 No. 140 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
10. The resolution of the Ministry of Finance of the Republic of Belarus of October 28, 2008 No. 159 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
11. Items 5, the 8 and 11 resolutions of the Ministry of Finance of the Republic of Belarus of June 8, 2009 No. 72 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
12. Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of December 28, 2009 No. 153 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
13. Items 7 and 10 of the resolution of the Ministry of Finance of the Republic of Belarus of December 1, 2010 No. 146 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
14. Items 4 and the 11th resolutions of the Ministry of Finance of the Republic of Belarus of December 10, 2013 No. 78 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
15. Items 2, 3, the 6 and 7 resolutions of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 93 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities and recognition voided resolutions of the Ministry of Finance of the Republic of Belarus of June 19, 2002 No. 86 and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus".
16. Subitems 1. 4, 1.8, 1.9, 1.11 and 1.13 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 28, 2015 No. 23 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
17. Subitems 1. 3, 1.4, 1.5 and 1.7 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 11, 2017 No. 47 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
18. Subitems 1.3 and 1.4 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2019 No. 72 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
19. Subitems 1. 4, 1.11 and 1.14 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus of January 14, 2021 No. 6 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
20. Subitem 1.3 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2021 No. 78 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
21. Subitem 1.4 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 14, 2022 No. 56 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
22. Subitem 1.2 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of August 7, 2025 No. 68 "About change of resolutions of the Ministry of Finance of the Republic of Belarus of August 1, 2017 No. 22 and of September 28, 2004 No. 142".
The Ministries of Finance of the Republic of Belarus of August 20, 2026 are approved No. 41 to Postanovlenima
1. These national rules establish single requirements to the auditing organizations, auditors performing activities as individual entrepreneurs (further – auditing organization), concerning check during audit of the accounting and (or) financial reporting of the audited face of initial and comparable data in the accounting and (or) financial reporting.
2. For the purposes of these national rules the following terms and their determinations are applied:
final data – data in the accounting and (or) financial reporting by the end of the reporting period;
initial data – data in the accounting and (or) financial reporting for the beginning of the current accounting period;
primary audit – audit of the accounting and (or) financial reporting for the current accounting period spent in conditions when audit of the accounting and (or) financial reporting for the preceding accounting period was not carried out or carried out by the previous auditing organization;
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