ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 9, 2016 No. 207n

About enforcement of international standards of audit in the territory of the Russian Federation

According to Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation, the approved order of the Government of the Russian Federation of June 11, 2015 No. 576 (The Russian Federation Code, 2015, to No. 25, of the Art. 3659), I order:

1. Enact in the territory of the Russian Federation:

1) International standard of audit 210 "Approval of conditions of audit engagements" (appendix No. 1);

2) International standard of audit 220 "Quality control in case of carrying out financial records audit" (appendix No. 2);

3) International standard of audit 230 "Auditor documentation" (appendix No. 3);

4) the International standard of audit 260 (reviewed) "Information exchange with persons who are responsible for corporate management" (appendix No. 4);

5) the International standard of audit 510 "The audit engagements which are carried out for the first time: remaining balance at the beginning of the period" (appendix No. 5);

6) the International standard of audit 540 "Audit of estimative values, including assessment of fair value, and the corresponding disclosure of information" (appendix No. 6);

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