of June 11, 2015 No. 576
About approval of the Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation
(In edition of Orders of the Government of the Russian Federation of 31.07.2017 No. 904, 31.12.2020 No. 2414, 07.02.2026 No. 100)
The government of the Russian Federation decides:
1. Approve the enclosed Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation.
2. This resolution becomes effective from the date of its official publication.
Russian Prime Minister
D. Medvedev
Approved by the Order of the Government of the Russian Federation of June 11, 2015 No. 576
1. This Provision establishes procedure for recognition of the international standards of audit accepted by the International federation of accountants, subject to application in the territory of the Russian Federation.
2. The structure of the documents containing international standards of audit which recognition subject to application in the territory of the Russian Federation is performed according to the procedure, established by this Provision, includes the following documents accepted by the International federation of accountants:
a) international standards of quality control;
b) international standards of audit of financial information;
c) international reports on practice of audit of financial information;
d) international standards of tasks on conducting survey checks;
e) international standards of the tasks providing confidence other than audit and survey checks of financial information;
e) international standards of the services accompanying audit;
g) other documents determined by the International federation of accountants as integral part of international standards of audit;
h) changes which are made to the documents specified in subitems "a" - this Item.
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