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2.3. REЄSTR SUB'ЄKTІV AUDITORSKOЇ DІYALNOSTІ

Vіdpovіdno to rіshennya Auditorskoї deer stand of Ukraine od 31 Zhovtnya 2000 r. (Minutes № 95) The provisions about zatverdzheno Reєstr sub'єktіv auditorskoї dіyalnostі (Dali - Reєstr) - ofіtsіyny zagalnoderzhavny reєstr auditorskih fіrm (Yurydychna osіb) i-auditorіv pіdpriєmtsіv (fіzichnih osіb) - sub'єktіv pіdpriєmnitskoї dіyalnostі, SSMSC zareєstruvali his auditorsku dіyalnіst zgіdno іz Law of Ukraine "About auditorsku dіyalnіst". Moreover, viznachennya audit auditorskoї dіyalnostі chi auditorskih poslug that sub'єktіv auditorskoї dіyalnostі reglamentuєtsya Law of Ukraine "About auditorsku dіyalnіst" Natsіonalnimi audit standards that Code profesіynoї etiki auditorіv Ukraine.

For the Law of Ukraine "About auditorsku dіyalnіst" Keeping Reєstru pokladene on Auditorsku Chamber of Ukraine. When vklyuchennі to Reєstru sub'єkta auditorskoї dіyalnostі vidaєtsya svіdotstvo vstanovlenogo Auditorskoyu zrazka Chamber of Ukraine.

Before Reєstru sub'єktіv auditorskoї dіyalnostі zapisuyutsya takі danі:

* Іdentifіkatsіyny code / number sub'єkta auditorskoї dіyalnostі (auditorskoї fіrmi chi-pіdpriєmtsya auditor);

* Date cob auditorskoї dіyalnostі (date otrimannya pershoї lіtsenzії abo svіdotstva);

* Hosting Project auditorskoї fіrmi (prіzvische, іm'ya at batkovі (PІB) for auditor - sub'єkta pіdpriєmnitskoї dіyalnostі);

* Factuality mіstseroztashuvannya addresses, numbers of contact telefonіv, fax, elektronnoї why;

* Organіzatsіyno legal form;

* Form vlasnostі;

* Іnformatsіya pro Reigning reєstratsіyu;

* Іnformatsіya about zasnovnikіv (for auditorіv - PІB, Non sertifіkatіv that Dati їh otrimannya, іdentifіkatsіyny number, address; for Yurydychna osіb - Hosting Project, іdentifіkatsіyny code chastka have statutory kapіtalі);

* PІB kerіvnika auditorskoї fіrmi, number that date vidachі sertifіkata;

* Quantity pratsіvnikіv have to chislі sertifіkovanih auditorіv;

* Nayavnіst that mіstseroztashuvannya fіlіy abo predstavnitstv chi vіddіlen dochіrnіh of companies.

Keeping Tehnіchna side Reєstru pokladaєtsya on sekretarіat Auditorskoї deer stand of Ukraine that regіonalnі vіddіlennya AAP (ACS). Vіn takozh Nese vіdpovіdalnіst for zberezhennya danih Reєstru - pіdtrimannya yogo in robochem stanі that for dostovіrnіst oprilyudnenih in presі danih.

Slіd zauvazhiti scho Reєstr is played with stosovno legalіzovanih sub'єktіv auditorskoї dіyalnostі s detalіzatsієyu for admіnіstrativno-teritorіalnimi odinitsyami Ukraine (the Autonomous Republic Krim, oblastі, Mista Kyiv that Sevastopol).

Auditorska Chamber of Ukraine schorіchno, pitched 1 sіchnya stream rock, oprilyudnyuє in zasobah masovoї Informácie Reєstr sub'єktіv auditorskoї dіyalnostі, SSMSC zavchasno filed zvіt that pіdtverdili his auditorsku dіyalnіst for zvіtny Year. Zmіni, vnesenі to Reєstru, oprilyudnyuyutsya schomіsyatsya. Vіdpovіdalnіst for dostovіrnіst nadanih to make up Reєstru danih bear viklyuchno kerіvniki sub'єktіv auditorskoї dіyalnostі.

Regіonalnі vіddіlennya AAP ACS i i kontrolyuyut pіdtverdzhuyut filed before Reєstru іnformatsіyu scho stosuєtsya auditorskih fіrm (auditorіv) їhnіh regіonіv.

Before making Reєstru takі sub'єkti auditorskoї dіyalnostі:

a) auditorskі fіrmi scho zareєstruvali his dіyalnіst zgіdno s chinnim zakonodavstvom Ukraine i vіdpovіdayut vimogam Law of Ukraine "About auditorsku dіyalnіst" and the Same:

* Organіzatsіya proyshla Reigning reєstratsіyu yak auditorska FIRMA;

* Ustanovchimi documents peredbacheno viklyuchno auditorsku dіyalnіst;

* Zagalny rozmіr chastki zasnovnikіv (uchasnikіv, aktsіonerіv) auditorskoї fіrmi, SSMSC not Je auditors have statutory kapіtalі not perevischuє 30%;

* Director fіrmi Je sertifіkovany auditor;

b) auditors, zareєstrovanі vіdpovіdno to the Law of Ukraine "About pіdpriєmnitstvo" yak sub'єkti pіdpriєmnitstva - fіzichnі individual i SSMSC toil chinny sertifіkat auditor.

Vitrati to conduct Reєstru that yogo legalіzatsіyu kompensuyutsya for rakhunok sub'єktіv auditorskoї dіyalnostі scho podayut a document on Contributions to їh Reєstru in rozmіrah, SSMSC viznachaє AAP.

For pіdtverdzhennya danih, neobhіdnih for inclusion to Reєstru, sub'єkti auditorskoї dіyalnostі podayut to sekretarіatu AAP takі documents:

* Poperedno legalіzovanі sub'єkti auditorskoї dіyalnostі, SSMSC toil chinnu for termіnom dії lіtsenzіyu:

- Claim;

- Reєstratsіynu kartka;

- Kserokopіyu chinnoї lіtsenzії AAP on auditorsku dіyalnіst in Ukraїnі;

- Zvіt about auditorsku dіyalnіst for 9 months at 2000 r. for zatverdzhenoyu AAP form;

- AAP vіdguk PB (PB ACS) on podanі documents;

- Document about the payment for the inclusion of up to Reєstru.

* Novostvorenі sub'єkti auditorskoї dіyalnostі - auditorskі fіrmi:

- Claim;

- Reєstratsіynu kartka;

- Notarіalno posvіdchenu kopіyu svіdotstva pro Reigning reєstratsіyu;

- Notarіalno posvіdchenі kopії ustanovchih dokumentіv;

- Kopії sertifіkatіv auditorіv - spіvzasnovnikіv fіrmi fіrmi of Directors;

- Kopіyu dovіdki organіv statistics;

- Vityag іz behest about priznachennya kerіvnikom fіrmi sertifі-wrought auditor zavіreny Vlasnyi Signet;

- AAP vіdguk PB (PB ACS) on podanі documents;

- Document about the payment for the inclusion of up to Reєstru.

Adding to the document schodo Reєstru podayutsya to sekretarіatu AAP de їh perevіryayut on vіdpovіdnіst vimogam chinnogo zakonodavstva that the provisions about Reєstr. Perevіrku filed dokumentіv sekretarіat AAP zdіysnyuє in desyatidenny termіn dati od їh otrimannya. Vіdtak sekretarіat peredaє documents for rozglyad to control reєstratsіynoї komіsії APU s visnovkom about vіdpovіdnіst that komplektnіst filed dokumentіv.

Rіshennya control reєstratsіynoї komіsії zatverdzhuє AAP.

Date of acceptance of the positive rіshennya Je factuality datoyu Named sub'єkta auditorskoї dіyalnostі to Reєstru s odnochasnoyu vidacheyu Yomou vіdpovіdnogo svіdotstva termіnom on p'yat rokіv, pіdpisanogo head Sposterezhnoї for that zavіduvachem sekretarіatu AAP i skrіplenogo Signet AAP.

Prodovzhennya termіnu dії svіdotstva zdіysnyuє control reєstratsіyna front fee, rіshennya yakoї zatverdzhuє AAP on pіdstavі Claim sub'єkta auditorskoї dіyalnostі.

Sub'єkti auditorskoї dіyalnostі, vklyuchenі to Reєstru, zobov'yazanі:

* Dotrimuvatisya vimog chinnogo zakonodavstva Ukraine, rіshen AAP Natsіonalnih normativіv provisions of the Code of Audit i profesіynoї etiki auditorіv Ukraine;

* Podavati to AAP about zvіt auditorsku dіyalnіst vstanovleny in rows;

* At mіsyachny termіn povіdomlyati AAP about zmіni documented schodo Adding to Reєstru.

Before auditorskih fіrm that auditorіv yak sub'єktіv pіdpriєmnitskoї dіyalnostі, kotrі not vklyuchenі to Reєstru, zastosovuyutsya styagnennya, peredbachenі statte 26, 27 Law of Ukraine "About auditorsku dіyalnіst".

Zokrema, tsimi statte peredbacheno, scho for nenalezhne vikonannya profesіynih obov'yazkіv Auditorska Chamber of Ukraine Mauger zastosuvati to the auditor at styagnennya viglyadі Poperedjennia, zupinennya dії sertifіkata row to one rock abo anulyuvannya sertifіkata.

When tsomu pripinennya chinnostі sertifіkata on auditorsku dіyalnіst zdіysnyuєtsya on pіdstavі rіshennya AAP in vipadkah:

* Viyavlennya neodnorazovih faktіv nizkoї of Quality auditorskih perevіrok;

* Systematic chi rough torn down chinnogo zakonodavstva Ukraine, vstanovlenih natsіonalnih normativіv audit.

Procedure pripinennya chinnostі sertifіkata on auditorsku dіyalnіst viznachaєtsya Auditorskoyu Chamber of Ukraine. Rіshennya Auditorskoї deer stand of Ukraine schodo pripinennya chinnostі sertifіkata Mauger Buti oskarzhene in sudі abo arbіtrazhnomu sudі.

The provisions about Reєstr sub'єktіv auditorskoї dіyalnostі Nabeul chinnostі of 1 leaf fall 2000 p. pіslya zatverdzhennya Auditorskoyu Chamber of Ukraine. Termіn filed dokumentіv to AAP to make up Reєstru zgіdno s vimogami provisions of Bulo vstanovleno to 25 thoracic 2000 r.

Zrazki svіdotstva about bringing up Reєstru sub'єktіv auditorskoї dіyalnostі, said reєstratsіynoї kartka i zvіtu auditorskoї fіrmi / auditor about Realized works predstavlenі in dodatkah to danogo posіbnika.