Article 40. Deliberately false auditor's report

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

An auditorʼs report drawn up without conducting an audit or drawn up based on the results of an audit, but do not correspond to the content of the documents of an economic entity received and reviewed by the auditor (auditors) during the audit, shall be recognized as deliberately false.

The auditor's report is recognized as deliberately false by a court decision that has entered into legal force.

Drawing up a deliberately false auditorʼs report entails the exclusion of the audit organization from the Register of audit organizations, termination of the certificate of the head of the audit organization and the certificates of auditors who took part in the audit, as well as bringing the perpetrators to justice 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 40. Deliberately false auditor's report On audit activity (LRU-677-son). neolex.uz/en/laws/law-5307899/40 (lex.uz/docs/5702566)