of December 30, 2013 No. 92
About approval of national rules of auditor activities "Survey verification of 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 "Survey verification of the accounting and (or) financial reporting" (are applied).
2. This resolution becomes effective after its official publication.
First Deputy Minister
V. V. Amarin
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 92
1. These national rules determine single requirements to the auditing organizations, auditors performing activities as individual entrepreneurs (further – auditing organization), when conducting survey verification of the accounting and (or) financial reporting of persons concerning whom according to the legislation auditor services are rendered (further – the subject of survey check).
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