Article 17. Auditor. Auditor Assistant

An auditor can simultaneously work only in one audit organization on the basis of an employment or a civil law contract concluded between him and the audit organization.

An auditor can be a founder (participant) of only one audit organization in which he/she works.

An auditor who previously headed an audit organization that was excluded from the Register of audit organizations in connection with a violation of the legislation on audit activity cannot be the head of another audit organization for three years from the date of such exclusion from the said Register.

An auditor's assistant is an individual who does not have an auditor's qualification certificate, who works in an audit organization and participates in an audit as directed by the auditor without the right to sign on the auditor's report and other documents related to the audit.

An auditor's assistant is subject to the obligation not to disclose information that became known to him/her during the audit.