RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 6, 2011 No. 127

About introduction of amendments to Resolutions of the Ministry of Finance of the Republic of Belarus of March 11, 2002 No. 35 and of March 31, 2006 No. 33 and recognition voided regulatory legal act and separate structural elements of regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning auditor activities

Based on paragraph two of part one of article 22 of the Law of the Republic of Belarus of November 8, 1994 "About auditor activities" in edition of the Law of the Republic of Belarus of December 18, 2002 the Ministry of Finance of the Republic of Belarus DECIDES:

1. In part two of Item 7 of rules of auditor activities "The explanations provided by management of the audited face", approved by the resolution of the Ministry of Finance of the Republic of Belarus of March 11, 2002 No. 35 "About approval of rules of auditor activities" (The national register of legal acts of the Republic of Belarus, 2002, No. 38, 8/7892; 2007, No. 250, 8/17207), words to "oral or written form" shall be replaced with words to "oral, written or electronic form".

2. In part two of Item 40 of rules of auditor activities of "Action of auditing organization in case of the identification of misstatements of accounting (financial) records and the facts of non-compliance with the legislation" approved by the resolution of the Ministry of Finance of the Republic of Belarus of March 31, 2006 No. 33 (The national register of legal acts of the Republic of Belarus, 2006, No. 61, 8/14278), the words "written request" shall be replaced with words "the written or electronic address".

3. Recognize invalid:

paragraph two of ceased to be valid;

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