Article 13. Ensuring openness and transparency of the activities of the authorized state body
On audit activity (LRU-677-son) · Date: 25.02.2021 · In force
The authorized state body carries out its activities openly and transparently in cooperation with other state bodies, organizations and citizens, as well as with the media.
The following shall be published on the official website of the authorized state body:
auditing standards;
the register of audit organizations, as well as information on audit organizations that are members of international audit organizations or international associations;
information contained in the Register of Auditors specified in part two of Article 44 of this Law;
the procedure for external quality control of the work of audit organizations;
the results of external quality control of the work of audit organizations that have conducted mandatory audits;
information on the development of audit services.
Other information may be posted on the official website of the authorized state body in accordance with the legislation.