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

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 "Initial and comparable data in the accounting and (or) financial reporting" (are attached).

2. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 23.09.2011 No. 97

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of September 5, 2002 No. 124

National auditor activities "Initial and comparable data in the accounting and (or) financial reporting"

Chapter 1. General provisions

1. These national rules establish requirements to the auditing organizations, auditors performing activities as individual entrepreneurs (further – auditing organization), concerning check during audit of the annual accounting and (or) financial reporting of the audited face (further – audit) 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:

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