Article 23. Procedure and time limits for consideration of applicant's documents

A republican public association of auditors shall, within three working days from the date of receipt of an application for obtaining a certificate or extending its validity period, adopt a decision on granting the applicant permission to take the qualification examination or on refusing to grant such permission.

Consideration of an applicant's application for obtaining a certificate or extending its validity period without passing a qualification exam is carried out within the time limit specified in part one of this article. Issue of a certificate or extension of its validity without passing a qualification exam is refused in the manner prescribed by Article 24 of this Law.

The list of applicants admitted to take the qualification examination, as well as applicants holding an international accounting certificate or having at least ten years of continuous experience in auditing, shall be approved by a republican public association of auditors and published on its official website.

The list of applicants admitted to the qualification exam, as well as having an international accountant certificate or continuous work experience as an auditor of at least ten years, is approved by the authorized state body and published on its official website.

Applicants holding an international accounting certificate or having at least ten years of continuous experience in auditing shall be sent notifications on the results of the review of the submitted documents by a republican public association of auditors.

Applicants who have an international accountant certificate or continuous work experience as an auditor of at least ten years shall be sent notifications of the results of review of the submitted documents by the authorized state body.

When renewing the certificate, the period from the date of submission of the application to the date of expiry of the certificate shall be included in the continuous work experience as an auditor.

A period not exceeding one month between appointments to the position of auditor shall not be considered as a break in determining continuous work experience as an auditor.

If the applicant fails to appear at the qualification exam twice, the submitted documents shall be returned. In this case, the paid application fee for obtaining a certificate or extending its validity period shall not be refunded.