Article 19. Auditor's qualification certificate

On audit activity (LRU-677-son) · Date: 25.02.2021 · In force

The auditor's qualification certificate (hereinafter — certificate) is a document confirming the qualifications of the auditor and giving him the right to provide audit services as part of an audit organization.

A certificate is a document of strict accountability issued by a republican public association of auditors, provided that the applicant has successfully passed the qualification examination.

The certificate is issued for an initial five-year period, its validity is extended for another ten-year period and subsequently — for an indefinite period.

An applicant with an international accountant certificate and subject to compliance with the requirements provided for in Articles 21 and 22 of this Law, is issued the certificate for an initial five-year period, which is renewed at a specified periodicity without passing a qualifying exam.

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National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/5702566

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Cite as: Article 19. Auditor's qualification certificate On audit activity (LRU-677-son). neolex.uz/en/laws/law-5307899/19 (lex.uz/docs/5702566)