Advanced Search

On Auditing

Original Language Title: Об аудиторской деятельности

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Spspent force-Federal Law of 30.12.2008 N 307-FZ RUSSIAN FEDERATION FEDERAL LAW On audit activity adopted by the State Duma on July 13, 2001 Approved by the Federation Council on July 20 2001 (In the wording of the federal laws of 14.12.2001) N 164-FZ; 30/12/2001 N 196-FZ; dated 30.12.2004. N 219-FZ; of 02.02.2006 N 19-FZ; of 03.11.2006 N 183-FZ; dated 30.12.2008. N 307-FZ) This Federal Law defines the legal basis for regulating the audit activity in the Russian Federation. Article 1. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 2. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 3. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 4. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 5. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 6. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 7. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 8. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 9. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 10. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 11. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 12. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 13. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 14. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 15. Certification of the performance of the audit activity 1. Certification of the performance of the audit activity (hereafter: certification)-verification of the qualifications of individuals wishing to engage in auditing activities. Certification takes the form of a qualification examination. A qualification certificate is issued to those who have successfully passed the qualification examination. The auditor's qualification certificate is issued without limitation of its validity. 2. Mandatory requirements for candidates for qualification of an auditor are: existence of a document on higher economic and (or) legal education received in Russian institutions of higher education Vocational training in State accreditation or the existence of a document on the higher economic and (or) legal education obtained in the educational establishment of a foreign State and a certificate of equivalence the document of the Russian State Higher economic and (or) legal education; (In the wording of the Federal Law of 14.12.2001, No. N 164-FZ) having at least three years of service in the economic or legal profession. Additional requirements for applicants for qualification of the auditor's qualification certificate as well as the procedure for qualifying the performance of the audit activity, the list of documents submitted together with the application for admission The competent federal authority determines the qualifications, number and types of certificates, the programmes of the qualification examinations and the procedure for their delivery. 3. (Spconsumed by Federal Law of 30.12.2008) N 307-FZ) Article 16. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 17. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 18. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 19. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 20. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 21. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ) Article 22. (Spconsumed out-Federal Law 30.12.2008) N 307-FZ ) President of the Russian Federation Vladimir Putin Moscow, Kremlin N 119-FZ on August 7, 2001