Article 42. Inclusion of an audit organization in the Register of audit organizations

An audit organization sends an information statement and copies of records of employment (extracts from the interdepartmental hardware and software complex «Unified national labor system») of auditors by mail or in electronic form to the authorized state body for entering the data into the Register of audit organizations. The information statement contains the name of the audit organization, postal and e-mail address, website (if any), contact phone number, taxpayer identification number.

The inclusion of an audit organization in the Register of audit organizations is carried out by the authorized state body within five working days after considering the information provided by the audit organization.

The authorized state body refuses to include data on an audit organization in the Register of audit organizations in the following cases:

submission by an audit organization of inaccurate information;

non-compliance of an audit organization with the requirements of Article 27 of this Law.