RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of September 22, 2000 No. 365

About enhancement of auditor activities and increase in role of audit inspections

For the purpose of implementation of the Law of the Republic of Uzbekistan "About auditor activities", increases in role and the status of audit inspections, ensuring accounting of audit opinions by tax and other Cabinet of Ministers monitoring bodies decides:

1. Determine that:

financial and economic activities of microfirms in which conducting financial accounting and creation of the reporting is performed by auditing organization are checked by tax authorities with obligatory involvement of the relevant auditing organization. At the same time responsibility for reliability of the financial reporting is born by auditing organization.

2. Approve:

Regulations on procedure for recovery of penalty from business entities for evasion from carrying out obligatory audit inspection according to appendix No. 2.

3. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 13.03.2019 No. 218

4. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 13.03.2019 No. 218

5. Ceased to be valid

6. To the Ministry of Justice and Ministry of Finance of the Republic of Uzbekistan:

till October 1, 2001 to make in accordance with the established procedure re-registration and licensing for implementation of auditor activities of new sample to the operating auditing organizations according to requirements of this resolution;

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