FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 7, 2001 No. 119-FZ

About auditor activities

Accepted by the State Duma on July 13, 2001

Approved by the Federation Council on July 20, 2001

This Federal Law determines the legal basis of auditing regulation in the Russian Federation.

Article 1 - 14.

Voided

Article 15. Certification on the right of implementation of auditor activities

1. Certification on the right of implementation of auditor activities (further - certification) - skill test of the physical persons wishing to be engaged in auditor activities. Certification is performed in the form of qualification examination. The competence certificate of the auditor is issued to persons who successfully passed qualification examination. The competence certificate of the auditor is issued without restriction of term of its action.

2. Mandatory requirements to applicants for receipt of the competence certificate of the auditor are:

availability of the document on the higher economic and (or) legal education got in the Russian institutions of higher professional education having the state accreditation, or availability of the document on the higher economic and (or) legal education got in educational institution of foreign state, and the certificate on equivalence of the specified document to the Russian document of the state sample on the higher economic and (or) legal education;

availability of length of service on economic or legal specialty at least three years.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info