RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of May 24, 2005 No. 65

About approval of the instruction about the organization and conducting checks of compliance with law about implementation of auditor activities, licensed requirements and conditions by auditing organizations and auditors - individual entrepreneurs and recognition voided separate structural elements of some resolutions of the Ministry of Finance of the Republic of Belarus

List of amending documents

According to 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 the enclosed Instruction about the organization and conducting checks of compliance with law about implementation of auditor activities, licensed requirements and conditions by auditing organizations and auditors - individual entrepreneurs.

2. Recognize to invalid:

subitem 1.3 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of May 28, 2001 No. 60 "About approval of regulatory legal acts in the field of licensing and modification and amendments in the order of the Ministry of Finance of the Republic of Belarus of December 2, 1999 No. 343" (The national register of legal acts of the Republic of Belarus, 2001, No. 63, 8/6281);

subitem 3.1 of Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of July 1, 2002 No. 93 "About approval of regulatory legal acts on certification and introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of May 28, 2001 No. 60" (The national register of legal acts of the Republic of Belarus, 2002, No. 92, 8/8316).

3. This resolution becomes effective from the date of its official publication.

 

Approved the Resolution of the Ministry of Finance of the Republic of Belarus of May 24, 2005 No. 65

The instruction about the organization and conducting checks of compliance with law about implementation of auditor activities, licensed requirements and conditions by auditing organizations and auditors - individual entrepreneurs

1. This Instruction about the organization and conducting checks of compliance with law about implementation of auditor activities, licensed requirements and conditions by auditing organizations and auditors - individual entrepreneurs (further - the Instruction) is developed according to the Decree of the President of the Republic of Belarus of July 14, 2003 No. 17 "About licensing of separate types of activity" (The national register of legal acts of the Republic of Belarus, 2003, No. 79, 1/4779) (further - the Decree), the Law of the Republic of Belarus of November 8, 1994 "About auditor activities" (Vyarkhovnaga Savet's Vedamastsi of Respubliki Belarus, 1994, No. 35, Art. 573; The national register of legal acts of the Republic of Belarus, 2003, No. 2, 2/913) (further the Law), the Regulations on licensing of auditor activities approved by the resolution of Council of Ministers of the Republic of Belarus of October 17, 2003 No. 1346 "About approval of regulations on licensing of types of activity which licensing performs the Ministry of Finance" (The national register of legal acts of the Republic of Belarus, 2003, No. 119, 5/13229) (further - the Provision).

2. This Instruction determines requirements to the organization and conducting checks of compliance with law about implementation of auditor activities, licensed requirements and conditions by auditing organizations and auditors - individual entrepreneurs (further - the licensee).

3. Checks of compliance with law about implementation of auditor activities, licensed requirements and conditions by the licensee (further - check) are carried out by authorized employees of management of audit of the Ministry of Finance of the Republic of Belarus (audit daleeupravleniye) according to the schedule of conducting checks approved by the Deputy Minister of Finance.

4. The main objectives resolved during conducting check are:

observance by licensees of the legislation on implementation of auditor activities, licensed requirements and conditions;

identification and warning of violations of the law of implementation of auditor activities, licensed requirements and conditions.

5. When conducting checks employees of management of audit are guided by regulatory legal acts of the President of the Republic of Belarus, the laws of the Republic of Belarus, the orders of the Government of the Republic of Belarus and other regulatory legal acts.

6. Checks can be planned, unplanned, thematic.

Activities of the same licensee can be performed no more once a year, except for the inspections which are carried out at the request of law enforcement agencies and courts.

Aggregate term of conducting check is determined depending on amount of work of the checked licensee and shall not exceed 15 working days. The specified term can be extended by the Deputy Minister of Finance.

In case of absence at the licensee of the office and (or) conditions for the organization of work checking and (or) in case of insignificant amount of the checked documents check can be carried out indoors in the location of management of audit.

7. Licensees are performed according to the program of checks of observance by auditing organizations, auditoramiindividualny entrepreneurs of the legislation on implementation of the auditor activities, licensed requirements and conditions (daleeprogramm) approved by the Deputy Minister of Finance.

8. Licensees are performed based on the instruction in which are specified the name of monitoring body, the name of auditing organization or surname, name, middle name of the auditoraindividualny entrepreneur concerning which it is performed, surnames, initials and positions of the workers performing, check subject, the period for which it is performed, and the term of its carrying out.

The instruction on conducting check is signed by the Deputy Minister of Finance.

9. Before conducting check the worker performing shall show to the licensee the official ID, and also the instruction on conducting check.

The licensee gets acquainted with the instruction on conducting check under list.

10. The workers performing have the right:

check the following documents:

constituent documents;

staff list of auditing organization, orders, service records, personal records of workers;

agreements, acts of the performed works;

the documents testimonial of accomplishment of rules of auditor activities and availability of internal quality control system of the rendered auditor services;

documents of financial accounting and reporting;

statistical reporting;

audit opinions, written information (reports) by results of carrying out audit;

references (acts) of checks of other monitoring bodies; book of notes and offers;

other documents connected with implementation by the licensee of auditor activities;

demand from officials and other workers of the licensee written explanations on the questions arising during conducting check. These explanations are applied to the reference of check;

in case of identification of the facts of violation of the law about implementation of auditor activities, licensed requirements and conditions to receive from the licensee of the copy of the documents confirming the revealed violations or to withdraw the specified documents instead of which the licensee has inventories of the withdrawn documents or their copies certified by signatures of the worker performing and officials of the licensee, and also seal of the licensee (in case of its availability).

11. Results of check are drawn up by the reference.

In the reference of check are specified:

the basis of purpose of check, date and number of the instruction on its carrying out, positions, surnames and initials of persons performing;

period of check, start date and completion of check, place of creation of the reference of check;

the name and the location of the checked auditing organization; surname, name, the auditor's middle name - the individual entrepreneur, its residence;

data on state registration of the licensee;

data on statement on tax accounting (UNP) of the licensee;

bank name, number of the settlement account, bank code;

number, date of issue and effective period of the license for auditor activities;

information about the head of auditing organization and the auditors who are on the staff of the organization;

data on the inspections which are carried out by monitoring bodies in the checked period;

data on checks of compliance with law on implementation of auditor activities, licensed requirements and conditions and elimination of the revealed violations;

data on compliance with law on implementation of auditor activities, licensed requirements and conditions;

positions, surnames and initials of persons which signed the reference of check.

12. Results of check on all questions included in the program shall be reflected in the reference of check, objectivity, clarity and accuracy of statement of the elicited facts of violation of the law about implementation of auditor activities, licensed requirements and conditions is observed.

Inclusion in the reference of different verification of the documented assumptions and data on activities of the checked licensee is allowed.

In necessary cases copies or statements from different documents certified in accordance with the established procedure can be attached to the reference.

13. The reference is constituted in triplicate and signed by the workers performing and authorized officers of the licensee. Two copies of the reference of check remain in management of audit, third - is told to the licensee.

In the presence of objections according to the reference of check the officials of the licensee signing it make about it entry after the signature and no later than five working days from the date of signing of the reference submit in writing the objections in the Ministry of Finance. After the five-day term of objection are not taken cognizance.

In case of refusal the licensee from signing of the reference of check the worker performing makes in it the corresponding entry.

14. Issue to the licensee of the instruction on elimination of the revealed violations, suspension of action of the license, cancellation of the license are performed according to the procedure and on the bases provided by the Decree.

15. Check of elimination by the licensee of the violations which entailed issue of the instruction about elimination of the revealed violations or suspension of action of the license can be carried out in the location of management of audit.

 

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