Legal encyclopedia. The letter a

AUDITOR

- an individual who meets the qualification requirements established by the authorized federal body and who holds a qualification certificate A.

A. has the right to carry out auditor activity as an employee of an audit organization or as a person engaged by an audit organization to work on the basis of a civil law contract or as an individual entrepreneur,

Carrying out its activities without the formation of a legal entity.

A. has the right to carry out audit activities, as well as provide related services to the audit. Individual A does not have the right to carry out other types of entrepreneurial activities.

A. must pass the certification, i.e. Verification of the qualifications of individuals wishing to engage in auditing. Attestation is carried out in the form of a qualification exam. Persons successfully

Who passed the qualification exam, is given a qualification certificate A.

Qualification certificate A. issued without limitation of its validity.

Obligatory requirements to applicants for the qualification certificate A. are:

1) the existence of a document on higher economic and (or) legal education obtained in Russian institutions of higher professional education with state accreditation, or the existence of a document on higher economic and (or) legal education obtained at an educational institution of a foreign state, and certificates of equivalence Of the specified document to the Russian document of the state sample on the higher economic and (or) legal education;

2) the existence of work experience in economic or legal specialty for at least 3 years.

Each A., having a qualification certificate, is obliged to pass training for each calendar year from the year following the year of receipt of the certificate

Programs of professional development approved by the authorized federal body. Training by extension programs is carried out by persons licensed to carry out educational activities.

The qualification certificate A. is canceled if:

1) established the fact of obtaining the qualification certificate of A. with the use of forged documents;

2) the verdict of the court entered into force, providing for punishment in the form of deprivation of the right to engage in auditing activity for a certain period;

3) the fact of non-compliance with the requirements established by the law on audit activities was established;

4) established the fact of systematic violation of A. when conducting an audit of requirements established by the legislation of the Russian Federation or federal rules (standards) of audit activities;

5) the fact of signing the audit report was established without conducting an audit;

6) established the fact that within 2

Calendar years A. does not perform audit activities;

7) A. violates the requirement to undergo training through continuing education programs.