The rules for establishing and maintaining a uniform register of statutory auditors in Russia were developed
On November 11, 2021, the Decree of the Government of the Russian Federation No. 1923 of November 9, 2021 was published, under which the procedure for establishing and maintaining a uniform register of statutory auditors in Russia was approved.
What is the purpose and scope of the introduced procedure?
The procedure has been prepared to meet the requirements of the Federal Law No. 184-FZ of December 27, 2002 and its subsequent amendments. Its main task is to create a register of people who are employees of certification bodies, have the appropriate knowledge and skills to perform work related to conformity assessment in a specific area and participate in mandatory certification activities performed by certification bodies. This is how the term "statutory auditor" is defined.
Creating and maintaining a register of statutory auditors
From March 1, 2022, the list of statutory auditors will start operating. By law, it covers all employees of certification bodies involved in the work on the procedure for mandatory confirmation of compliance, information about which was included in the Federal State Statistics Service of the Russian Accreditation before the date specified in the document.
Auditors will play an important role in the registry
According to the requirements of the procedure for confirming the competences of statutory auditors, the auditors will have to confirm their status on their own. In the event of any failure of the procedure for confirming competences within the set deadline, the status of "completed" will be automatically assigned in the register. Therefore, the role of statutory auditors in this respect is very important. They have time to learn about the changes and properly implement the new registry maintenance procedures, as it will enter into force on March 1, 2022 and will be effective until March 1, 2028.