RECOMMENDATIONS
BY SELF-REGULATORY ORGANIZATIONS OF AUDITORS
TRAINING FOR AUDITORS
FOR ADVANCED PROGRAMS
(approved by the Audit Council under the Ministry of Finance of Russia
October 29, 2009, protocol No. 79,
as amended, approved April 29, 2010, protocol No. 84)
General provisions
In accordance with the Federal Law “On Auditing Activities”:
the auditor is obliged, during each calendar year, starting from the year following the year of receipt of the auditor’s qualification certificate, to undergo training in advanced training programs (hereinafter referred to as OPPC);
The self-regulatory organization of auditors organizes the passage of the OPK by auditors.
a) the procedure for passing the OPPT;
b) approved programs for advanced training of auditors;
c) lists of selected educational institutions.
Duration of training and programs
advanced training of auditors
The minimum duration of OPK is established by the self-regulatory organization of auditors for its members and cannot be less than 120 hours for three consecutive calendar years, but not less than 20 hours in each year. The recommended duration of OPPT is 40 hours per year.
Advanced training programs for auditors are approved by the self-regulatory organization of auditors for its members.
Advanced training programs should be aimed at developing practical skills in drafting working papers, audit opinions and auditor reports, as well as deepening knowledge in specific areas that go beyond the knowledge tested during the qualifying exam, and acquiring the knowledge necessary to understand the industry specifics of the auditee's business persons At the same time, issues of changes in legislative and other regulatory legal acts governing the area of consideration of the program must be studied.
In order to form a unified audit community in terms of qualification level, as well as timely communication to all auditors of the latest audit technologies and current changes in all areas of society that are directly related to the implementation of audit activities, it is advisable for the Audit Council to recommend a list of topics for advanced training courses auditors and basic programs for such courses.
The basic programs of advanced training courses for auditors should determine: the subject, goals and main objectives of training, the area of knowledge to which the subject of training belongs, a list of skills improved during the training process, the recommended duration of training. Core programs may also include a range of topics and core learning issues.
Based on basic programs, the self-regulatory organization of auditors approves advanced training programs for auditors. These programs should determine: the subject, goals and main objectives of training, the area of knowledge to which the subject of training belongs, a list of skills that are improved in the learning process, duration of training, a full range of topics and issues of training. Programs must be designed for different durations of study, but not less than 8 hours.
Based on the needs of its members, a self-regulatory organization of auditors may develop and approve additional professional development programs on topics recommended by the Audit Council, as well as other necessary topics. The self-regulatory organization of auditors must ensure regular updating of auditor training programs.
Before the Audit Council determines the recommended list of topics for advanced training courses for auditors and basic programs for such courses, self-regulatory organizations of auditors are recommended to approve advanced training programs for auditors based on the list of programs approved by the Ministry of Finance of Russia and TsALAC of the Ministry of Finance of Russia as of December 31, 2009.
OPPC forms
During the training process, the auditor must acquire the amount of new knowledge and skills that he needs to perform his duties at a high professional level, as well as taking into account the special conditions and industry specifics of the audit. The auditor must have up-to-date knowledge, in addition to the audit field itself, in the following areas: civil, administrative, financial, labor law; taxation; accounting and financial reporting; business customs; industry specifics of the audited entities; information technologies used in the accounting field; international financial reporting standards. At the same time, the forms of training and programs used by an individual auditor must, on the one hand, meet his individual needs in updating professional knowledge, on the other hand, provide opportunities for external control over the implementation of the requirement of the Federal Law "On Auditing" on mandatory training in advanced training programs.
The self-regulatory organization of auditors determines the forms of OPPC acceptable for its members. Among these forms may be: training in the form of training courses in educational institutions; in-house training; internship in authorized audit organizations; participation in conferences, etc.
Each auditor annually draws up an individual CPAP plan in writing. The form of the plan is established by the self-regulatory organization of auditors. The plan is approved before the beginning of the year for auditors working in audit organizations by the head of the audit organization or the person responsible in the audit organization for organizing the OPPC; for individual auditors - by them personally.
The plan must provide for at least 40 hours per year of OPK in the form of training courses in educational institutions.
The self-regulatory organization of auditors establishes rules for the selection of educational institutions conducting OPK. The list of educational institutions conducting OPK is determined by the self-regulatory organization of auditors. Such a list should ensure equal access for auditors to educational training within the Russian Federation and contain a sufficient number of educational institutions in all constituent entities of the Russian Federation to fully satisfy the needs of auditors for advanced training at the lowest cost. The auditor has the right to undergo advanced training for auditors in any educational institution selected by the self-regulatory organization of auditors of which he is a member.
a) availability of a license for the right to carry out educational activities in the field of additional professional education in the specialties and areas of “Accounting, Analysis and Audit” with a duration of training provided for by the license of at least 200 hours;
b) the presence on staff or attraction of highly qualified teachers in the specialties and areas of “Accounting, Analysis and Audit”, “Finance and Credit”, “Taxes and Taxation”, or in departments teaching courses in auditing, accounting, analysis, law , taxation, finance and credit;
c) availability of the necessary material and technical base;
d) having at least three years of experience in training (retraining) or improving the qualifications of auditors.
When arranging for auditors to undergo the OPPC, it is recommended to select, first of all, those educational institutions that are included as of January 1, 2010 in the state register of educational and methodological centers and have a high reputation in the audit community.
It is advisable to conduct OPPC courses on the basis of calendar plans for conducting classes with each group of auditors drawn up by the educational institution before the start of classes. Based on the results of advanced training courses, auditors are issued documents confirming completion of advanced training courses.
On a monthly basis and at the end of the year, the educational institution submits to the self-regulatory organization of auditors information about documents issued to auditors on completion of advanced training courses for auditors, indicating the document numbers, the number of academic hours attended by the auditor for advanced training in the context of individual disciplines, the auditor’s last name, first name, patronymic, number and type of his qualification certificate. This information is presented in printed and electronic form (on computer media).
Control over the work of selected educational institutions, as well as consideration of complaints received about their activities, is carried out by a self-regulatory organization of auditors.
OPPC control
Self-regulatory organizations of auditors need to organize a system of control over the OPPC, combining the principles of “result assessment”, advanced training and “formal control”.
Based on these principles, control by a self-regulatory organization of auditors over compliance by auditors with the requirement to pass the OPQ should be carried out both during external control of the quality of work of auditors and audit organizations, and when auditors confirm compliance with the requirement to pass the OPK.
Based on the results of the implementation of the plan, the auditor draws up a report on the completion of the OPPC in the form established by the self-regulatory organization of auditors, with supporting documents attached. Auditing organizations are required to organize an internal system for monitoring the implementation of plans.
During external control of the quality of work of auditors and audit organizations, carried out by a self-regulatory organization of auditors, the system of advanced training in the audit organization and the work of the body (person) responsible for this area are subject to verification. At the same time, during the so-called horizontal inspection, at a minimum, the procedure and grounds for the formation and approval of plans for passing the OPK, review and approval of reports on the implementation of plans are checked. The so-called vertical audit examines the extent to which auditors' training is appropriate for the work they perform in specific audit assignments (for example, whether the auditors had sufficient banking knowledge when conducting a bank audit).
Measures taken based on the results of control of the OPPC
The self-regulatory organization of auditors determines a system of disciplinary measures against auditors who violate the requirement to pass the OPPC. In particular, if violations provided for in Part 1 of Article 12 of the Federal Law “On Auditing Activities” are detected, the self-regulatory organization of auditors may decide to cancel the auditor’s qualification certificate and terminate his membership in the self-regulatory organization of auditors.
If the auditor fails to comply with the requirement to undergo the OPPC, the self-regulatory organization of auditors may, with the approval of the Audit Council, recognize the reason for non-compliance as valid. The basis for recognizing the reason for non-compliance with the requirement to undergo the OPPC as valid may be the occurrence of one of the following events that prevented the passage of the OPPC, if this event occurred in total for at least 90 calendar days out of the last six calendar months:
a) disability caused by serious illness or other circumstances provided for by law;
b) being on maternity leave;
c) conscription for military service or assignment to an alternative service replacing it;
d) the occurrence of emergency circumstances that prevented the passage of the OPPC.
In addition, non-compliance with the requirement to pass the OPPC may be considered valid due to the auditor being on parental leave for no more than 727 calendar days before the child reaches the age of three years (taking into account the requirement established by paragraph 6 of part 1 of article 12 of the Federal Law "On Audit activities").
A recognized valid reason for non-compliance with the requirement to undergo the OPPC must be documented by the auditor.
If the reason for non-compliance with the requirement to undergo the OPPC is recognized as valid, the self-regulatory organization of auditors sets an individual deadline for the auditor to complete the OPPC. In this case, for an auditor who has been on parental leave for no more than 727 calendar days until he or she reaches the age of three years, the self-regulatory organization of auditors shall, during the calendar year following the year of the end of this leave, undergo training under advanced training programs to the extent that ensures the performance of this auditor requires the requirements of Part 9 of Article 11 of the Federal Law “On Auditing” for the minimum duration of such training to be at least 120 hours for three consecutive calendar years, including years when the auditor was on parental leave until the child reached the age of three years.
Self-regulatory organizations of auditors annually inform the Auditing Council about the fulfillment by members of the self-regulatory organization of auditors of the requirement to undergo the OPPC, measures to organize the OPPC, disciplinary measures taken against members of the self-regulatory organization of auditors on this issue.
47. The procedure for pre-certification (or pre-qualification) training of applicants for obtaining a qualification certificate of an auditor is determined by the federal rule(standard) of auditing activities "Auditor Education". In the period before the adoption of a resolution of the Government of the Russian Federation on this issue, applicants are recommended to undergo pre-examination (pre-qualification) training in training and methodological centers according to the Programs for conducting qualifying examinations.
48. Each auditor who has a qualification certificate is obliged, during each calendar year, starting from the year following the year of receipt of the certificate (extension for an unlimited period or exchange), to undergo training under advanced training programs for auditors approved by the Ministry of Finance of the Russian Federation. Until the Ministry of Finance of the Russian Federation approves the programs for improving the qualifications of auditors, there are programs for improving the qualifications of auditors approved by the Central Certification and Licensing Audit Commission of the Ministry of Finance of the Russian Federation.
49. Advanced training for auditors who have a qualification certificate of one type is carried out in the amount of at least 40 academic hours per year. Advanced training for auditors who have qualification certificates of two or more types is carried out in the amount of at least 10 academic hours per year in each area of audit to which the type of qualification certificate corresponds, but not less than 40 academic hours in total.
50. Advanced training courses for auditors are conducted by the training and methodological center on the basis of a calendar plan for conducting classes with a group of auditors drawn up by it before the start of classes. Conducting advanced training of auditors by an educational and methodological center outside the location of this educational and methodological center is possible if there is an agreement between the educational institution, within the structure or with the participation of which the educational and methodological center was created, with the educational institution on the basis of which it is planned to conduct advanced training of auditors, and a license for implementation of educational activities by the second educational institution.
(as amended by Order of the Ministry of Finance of the Russian Federation dated November 27, 2007 N 119n)
51. The Ministry of Finance of the Russian Federation has the right to cancel further training for auditors by notifying the training and methodological center. Cancellation of advanced training for auditors is carried out in the following cases:
a) - b) excluded. - Order of the Ministry of Finance of the Russian Federation dated November 27, 2007 N 119n;
(see text in the previous edition)
c) the absence of a license for educational activities (with attachments) and (or) an agreement with the educational institution on the basis of which advanced training is carried out outside the location of the educational and methodological center.
52. No later than the 15th day of the month following the month in which the professional development of auditors was carried out, educational and methodological centers submit to the Ministry of Finance of the Russian Federation information on documents issued to auditors on completion of advanced training courses for auditors, indicating the document numbers, the number of academic hours attended by the auditor for advanced training in the context of sections of the program, last name, first name, patronymic of the auditor, number and type of his qualification certificate. This information is presented in printed and electronic form (on a diskette).
53. The Ministry of Finance of the Russian Federation organizes regular inspections of advanced training of auditors. The Ministry of Finance of the Russian Federation has the right to cancel the decision of the training and methodological center to issue the auditor a document on completion of an advanced training course if the training and methodological center provides false information about the auditor's completion of advanced training.
Until January 1, 2010, confirmation of compliance by auditors with the requirement for training in advanced training programs is carried out in the manner established by this Order (Part 3 of Article 23 of the Federal Law of December 30, 2008 N 307-FZ).
54. Within a period of no later than 4 years from the date of issuance of the auditor’s qualification certificate issued for the first time, extended or issued as an exchange, the auditor provides information on his compliance with the requirement to undergo training in advanced training programs established by Article 15 of the Federal Law “On Auditing Activities” (hereinafter - confirmation of compliance with the requirement for annual training).
Subsequently, the auditor confirms compliance with the requirement for annual advanced training no later than 3 years from the date of the previous confirmation of compliance with the requirement for annual advanced training.
(clause 54 as amended by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
(see text in the previous edition)
55. Confirmation of compliance with the requirement for annual professional development can be carried out by an auditor in a professional audit association accredited by the Ministry of Finance of the Russian Federation (hereinafter - APAO), of which the auditor is a member, and in cases where the auditor is not a member of at least one APAO - in any from APAO at the auditor's choice.
If the auditor is a member of two or more APAOs, confirmation of compliance with the requirement for annual professional development is made by such auditor in one APAO of which he is a member, at the auditor’s choice. The auditor must notify in writing other APAOs of which he is a member that he has confirmed compliance with the requirement for annual professional development in his chosen APAO.
(clause 55 as amended by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
(see text in the previous edition)
56. Based on the documents submitted by the auditor, the APAO fills out the reverse side of the auditor’s qualification certificate form and puts a mark on the auditor’s compliance with the requirement for annual professional development (hereinafter referred to as the APAO mark).
A note indicating that the auditor has complied with the requirement for annual professional development must contain the signature of the head of the APAO or a person authorized by him, certified by the seal of the APAO, and the date of affixing this mark.
(clause 56 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
57. The auditor submits to the APAO:
b) original auditor qualification certificate;
c) documents on advanced training (originals or duly certified copies).
APAO has no right to refuse an auditor who has submitted these documents in accordance with paragraph 55 of these Regulations, in the adoption of such documents.
(clause 57 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
58. Documents provided paragraph 57 of these Regulations, are submitted by the auditor directly to the APAO or sent by registered mail with a list of attachments and acknowledgment of delivery.
Original documents, with the exception of the application, are returned to the persons who submitted them directly against receipt or by sending registered mail with a list of attachments and notification of delivery within 7 calendar days from the day following the day the APAO mark was affixed. In this case, copies certified by APAO are placed in the APAO materials.
(clause 58 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
59. Documents provided paragraph 57 of this Regulation, received before June 1, 2006 by the Ministry of Finance of the Russian Federation, are considered by the Ministry of Finance of the Russian Federation.
Documents provided paragraph 57 of this Regulation, received by the Ministry of Finance of the Russian Federation no earlier than June 1, 2006, are returned with a covering letter to the auditor without consideration for their subsequent submission by the auditor to the APAO.
(clause 59 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
60. The APAO mark is placed no later than 30 calendar days from the day following the day the APAO receives the application provided for paragraph 57 of this Regulation.
The day of receipt of the application by the APAO is considered to be:
a) for an application sent by registered mail - the date of delivery of the postal item indicated in the delivery notice;
b) for an application submitted to the APAO directly - the date indicated in the APAO’s note on acceptance of the application.
Upon expiration of the specified period, APAO is obliged to affix a mark or submit a reasoned refusal to affix a mark (hereinafter referred to as a reasoned refusal).
It is not allowed to condition the acceptance of documents provided for paragraph 57 of these Regulations, as well as the timing and (or) results of consideration of such documents by the auditor performing any actions.
(clause 60 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
61. Before placing the APAO mark:
a) verifies the data of the auditor’s qualification certificate with the data of the state register of certified auditors of audit organizations and the register of licenses of individual auditors;
b) verifies the data of documents on advanced training with the state register of training and methodological centers and information on the completion of advanced training by auditors in training and methodological centers.
(clause 61 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
62. The marking of the APAO is carried out in the order in which the documents are received, regardless of whether the auditor who submitted the documents is or is not a member of this APAO.
(clause 62 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
63. There is no fee for affixing the APAO mark.
(clause 63 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
64. For the purpose of reconciling APAO data provided for paragraph 61 of this Regulation, the Ministry of Finance of the Russian Federation provides access to authorized representatives of APAO to information contained in the state register of certified auditors of audit organizations, the register of licenses of individual auditors and the state register of training and methodological centers, as well as information on auditors undergoing annual advanced training in training and methodological centers .
(clause 64 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
65. Refusal to affix the APAO mark is allowed only if:
b) the documents submitted by the auditor do not meet the requirements of these Regulations;
c) in the documents presented by the auditor, unreliable information, contradictory or inconsistent information is revealed;
d) the auditor’s qualification certificate presented by the auditor is cancelled;
e) together with the application provided for paragraph 57 of these Regulations, the auditor has not submitted separate documents on advanced training confirming the auditor’s compliance with the requirement to undergo training under advanced training programs established by Article 15 of the Federal Law “On Auditing Activities” and points 48 and this Regulation.
Refusal to affix the APAO mark in cases not specified in this paragraph is not permitted.
(clause 65 introduced by Order of the Ministry of Finance of the Russian Federation dated May 11, 2006 N 77n)
66. A reasoned refusal must indicate a subparagraph paragraph 65 of these Regulations, on the basis of which the APAO refuses to affix the APAO mark, and the specific reason for the refusal to affix the APAO mark is given. The reasoned refusal is signed by the head of the APAO or a person authorized by him and certified by the seal of the APAO.
The reasoned refusal is handed over by the APAO against receipt to the auditor himself or to another person on the basis of a power of attorney certified in the prescribed manner or sent by registered mail with acknowledgment of receipt.
In case of refusal to affix the APAO mark for the reason specified in subparagraph "d" Clause 65 of these Regulations, APAO, no later than 15 calendar days from the day following the day of submission of a reasoned refusal to the auditor, sends information about such a reasoned refusal to the Ministry of Finance of the Russian Federation, attaching a copy of the auditor’s qualification certificate certified by APAO.
If the reasoned refusal received from APAO, in the opinion of the auditor, does not meet the requirements paragraph 65 of these Regulations, he has the right to send to the Ministry of Finance of the Russian Federation the documents provided for paragraph 57 of these Regulations, along with a copy of such reasoned refusal.
In this case, the Ministry of Finance of the Russian Federation:
1) establishes the compliance of the reasoned refusal received by the auditor from APAO
The qualification exam for obtaining a qualification certificate of an auditor is conducted by the Autonomous non-profit organization “Unified Certification Commission”, created by self-regulatory organizations of auditors in the manner established by the order of the Ministry of Finance of Russia dated May 27, 2010. No 51н.
For the purpose of conducting the qualification exam, the Autonomous non-profit organization “Unified Certification Commission”:
- ensures the preparation of questions proposed to applicants for the qualifying exam, and establishes a list of such questions;
- carries out registration of applicants;
- provides equipped premises for conducting the qualification exam, as well as the necessary technical means for conducting the qualification exam;
- admits applicants to the qualification exam;
- exercises control over compliance with the procedure for conducting the qualification exam;
- ensures determination of the results of the qualifying examination;
- ensures the safety of information and documents related to the qualification examination, including the determination of its results.
The procedure for conducting the qualification exam is established by order of the Ministry of Finance of Russia dated March 19, 2013. No 32н.
The questions proposed to applicants for the qualification exam are established by the Autonomous non-profit organization “Unified Certification Commission”. The areas of knowledge for which the questions have been developed are approved by the Audit Council: “Law”, “Accounting and financial reporting”, “Tax legislation of the Russian Federation”, “Finance, financial analysis, fundamentals of financial management, risk management, internal control", "Auditing activities". The list of questions offered to applicants for the qualifying exam is systematically updated taking into account changes made to legislative and other regulatory legal acts, as well as international financial reporting standards and international auditing standards.
An applicant who has received a higher education in a state-accredited educational program is allowed to take the qualifying exam for a qualification certificate of an auditor. Registration of an applicant to participate in the qualification exam is carried out electronically on the official website of the Autonomous Non-Profit Organization “Unified Certification Commission”.
The qualifying exam consists of computer testing and written work.
During computer testing, the applicant receives an individual set of tests, which consists of 50 questions (10 questions from each area of knowledge). To answer all questions of the individual test, the applicant is given no more than 2 hours and 30 minutes. For each correct answer to a question in the test form, the applicant receives 2 points, for an incorrect answer or no answer - 0 points.
An applicant who has passed the exam in the computer testing part (scoring at least 86 percent of the maximum possible number of points) has the right to take the qualifying exam in the written work part, if no more than two years have passed from the date of announcement of the results of the computer testing. After this period, the results of computer testing are canceled by the Autonomous Non-Profit Organization “Unified Certification Commission”.
The written work of the qualifying examination is completed during the examination session. Examination sessions are held twice a year simultaneously in all locations. Each examination session lasts two calendar days in a row. The applicant can complete written work at a time in one examination session (main examination session) or in several examination sessions (additional examination session). The total number of examination sessions for the applicant cannot exceed four, including the number of additional examination sessions - three.
An individual exam card consists of 5 questions (1 question from each area of knowledge) and 1 practical task. On each day of written work, the applicant’s qualifications are checked in no more than 3 areas of knowledge. To answer one question on the exam card, the applicant is given no more than 45 minutes, and no more than 2 hours for a practical task. For each answer to a question on the examination card, the applicant receives 10, or 8, or 6, or 4, or 2, or 0 points, depending on the extent to which the applicant answered the question on the examination card. For solving a practical problem, the applicant receives 50, or 40, or 30, or 25, or 20, or 10, or 0 points, depending on the extent to which the applicant solved the practical problem.
The applicant is considered to have passed the qualifying exam if, based on the results of the main (additional) examination session, he received a total of at least 67 percent of the maximum possible number of points for answering all questions on the examination card and solving a practical problem (provided that he received at least 84 percent for answering all questions on the examination card maximum possible number of points). An applicant who, based on the results of the main examination session, has not received the required number of points to be recognized as having passed the qualifying exam, is allowed to participate in additional examination sessions with a score of 10 points for at least one answer to a question on the examination card. In this case, this applicant is counted as having passed those answers to the questions on the exam paper, the score for which is at least 8 points, and the solution to a practical problem with a score of at least 25 points. The credited points are entered into the protocol for summing up the intermediate results of the written work and are taken into account when determining the final results based on the results of all additional examination sessions. If the applicant, based on the results of the main examination session, did not receive 10 points for any answer to the questions on the examination card, he is considered to have failed the qualifying exam.
For taking the qualifying exam, the applicant is charged a fee, the amount and procedure for collecting which is established by the Autonomous Non-Profit Organization “Unified Certification Commission”.
36.Certification of auditors. Basic requirements and areas of certification.
Certification for the right to carry out AD– this is a check of the qualifications of individuals wishing to engage in blood pressure. The procedure for conducting certification is determined by the temporary regulations on the system of certification, training and advanced training of auditors of the Russian Federation. The certification is organized by the Ministry of Finance of the Russian Federation.
Certification is carried out in the form of an exam; exams are held in educational and methodological centers.
To undergo certification by the UMC, an application in the established form, a certified copy of the diploma and an extract from the work record book are provided.
Types of certificates:
Certificate in General Auditing;
Certificate in the field of credit institutions;
Certificate in the field of insurance organizations;
Certificate in the field of exchanges, extra-budgetary funds and investment institutions.
Requirements for applicants to obtain a certificate :
1. Higher economic or legal education received in Russian educational institutions that have state accreditation.
2. work experience in economics or legal specialties for at least 3 years out of the last 5 years.
The exam is carried out in 2 stages over 3 days, with a break between 1 and 2.3 days.
Day 1 – testing according to accounting. disciplines; 2 – written and oral examination in the same disciplines.
37. Procedure for issuing and canceling an auditor’s certificate.
Persons who successfully pass the exam are assigned and issued an auditor certificate with no expiration date. The Ministry of Finance of the Russian Federation makes a decision to issue a certificate within 45 days from the date of receipt of documents from the UMC.
The Ministry of Finance of the Russian Federation maintains registration of issued certificates. A person who has received an auditor's certificate is required to undergo annual training under a professional development program for auditors.
An auditor's certificate may be revoked in the following cases:
1. obtaining a certificate using forged documents;
2. entry into force of a court verdict depriving an auditor of the right to hold certain positions in certain areas;
3. disclosure of audit confidentiality;
4. violation of the principles of auditor independence;
5. repeated violation of legal requirements during the audit;
6. signing by the auditor of the report without conducting an audit;
7. if the auditor has not carried out audit activities for 1 year;
8. if the auditor does not undergo annual training.
A decision is made to cancel the certificate of the Ministry of Finance of the Russian Federation. An auditor whose certificate has been revoked does not have the right to re-apply for a certificate within 3 years.
38.Improving the qualifications of auditors.
Certification- checking the qualifications of persons who want to engage in blood pressure.
An auditor's qualification certificate is issued without an expiration date. Issued in the following areas:
1. audit of credit institutions.
2. insurance audit.
3. audit of exchanges, extra-budgetary funds and investment institutions.
4. general audit, i.e. audit of other EC entities.
Currently, documents are being developed regulating the certification of auditors who will conduct audits of reporting for compliance with IFRS (international financial reporting standards).
The following requirements are imposed on persons:
1. availability of a doctorate in higher economic or legal education, but such education must be obtained in educational institutions that have state accreditation.
2. work experience in the economics or legal profession, at least 3 years out of the last 5. The Ministry of Finance is developing additional requirements. Each auditor, having received a certificate, is obliged, during each calendar year, starting from the year following the year of receipt of the certificate, to undergo training in advanced training programs developed by the Ministry of Finance (at least 40 academic hours).
Grounds for cancellation of a qualification certificate:
1. the fact of obtaining a certificate using forged documents has been established.
2. The court verdict has entered into force and provides for punishment in the form of deprivation of the right to engage in traffic. within a certain period.
3. the fact of non-compliance by the auditor with the requirements of Art. 8 (auditor secrecy) and art. 12 (independence of the auditor) Federal Law.
4. the fact of systematic violation by the auditor of the requirements of the law or federal standards of transportation has been established.
5. the fact that the auditor signed the report without conducting an audit (a knowingly false conclusion) was established.
6. The fact has been established that for 2 calendar years in a row the auditor does not carry out auditing.
7. The auditor violates the training requirements. The decision on cancellation is made by the Ministry of Finance. A person can appeal the decision through the court within 3 months from the date of the decision. The day is to receive an official decision.