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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"

(as amended on 28-11-2025)

Based on the paragraph of third of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve national rules of auditor activities "Reflection in audit opinion of the events which took place after reporting date" (are applied).

2. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 02.12.2013 No. 71

3. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025 No. 98

Minister

N.P.Korbut

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 24, 2003 No. 100

National rules of auditor activities "Reflection in audit opinion of the events which took place after reporting date"

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