Article 30. Responsibilities of an audit organization

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

An audit organization shall be liable to the customers of the audit, economic entity and other users of financial statements for causing damage to them as a result of an audit report containing incorrect opinion about the financial statements and other financial information of the economic entity.

For violation of the requirements of the legislation on combating the legalization of proceeds from criminal activity, financing terrorism and financing the proliferation of weapons of mass destruction, the head of the audit organization shall be held accountable in the manner prescribed by law.

Conducting an audit by an organization, information about which is not included in the Register of audit organizations, entails liability in the manner prescribed by law.

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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 30. Responsibilities of an audit organization On audit activity (LRU-677-son). neolex.uz/en/laws/law-5307899/30 (lex.uz/docs/5702566)