Laws › On audit activity (LRU-677-son)
On audit activity (LRU-677-son)
Date: 25.02.2021 · In force · 55 articles
Open in the readerOriginal on lex.uz
- Article 1. Purpose of this Law
- Article 2. Legislation on audit activity
- Article 3. Basic concepts
- Article 4. Main principles in the field of audit activity
- Article 5. Principle of independence
- Article 6. Principle of objectivity and integrity
- Article 7. Principle of professional competence
- Article 8. Principle of confidentiality of information
- Article 9. Standards of audit activity
- Article 10. Main areas of state policy in the field of audit activity
- Article 11. Powers of the Cabinet of Ministers of the Republic of Uzbekistan in the field of audit activity
- Article 12. Powers of the Ministry of Finance of the Republic of Uzbekistan in the field of audit activity
- Article 13. Ensuring openness and transparency of the activities of the authorized state body
- Article 14. Powers of the Central Bank of the Republic of Uzbekistan in the field of audit activity
- Article 15. National public associations of auditors
- Article 16. Inadmissibility of interference in audit activity
- Article 17. Auditor. Auditor Assistant
- Article 18. Professional development of auditors
- Article 19. Auditor's qualification certificate
- Article 20. Qualification exam
- Article 21. Qualification requirements for an applicant to obtain a certificate
- Article 22. Documents required to obtain a certificate or extend its validity period
- Article 23. Procedure and time limits for consideration of applicant's documents
- Article 24. Refusal of admission to the qualification exam
- Article 25. Issue and renewal of the certificate, issue of its duplicate
- Article 26. Termination of a certificate
- Article 27. Audit organization
- Article 28. Rights of an audit organization
- Article 29. Obligations of an audit organization
- Article 30. Responsibilities of an audit organization
- Article 31. Types of audit services
- Article 32. Audit
- Article 33. Related services of an audit organization
- Article 34. Restrictions in conducting audit
- Article 35. Mandatory audit
- Article 36. Audit at an initiative
- Article 37. Rights and obligations of an economic entity during audit
- Article 38. Rights and obligations of the customer of an audit at an initiative
- Article 39. Auditor's report
- Article 40. Deliberately false auditor's report
- Article 41. Register of audit organizations
- Article 42. Inclusion of an audit organization in the Register of audit organizations
- Article 43. Exclusion of an audit organization from the Register of audit organizations
- Article 44. Register of auditors
- Article 45. Internal quality control of auditorʼs work
- Article 46. External quality control of audit organizationʼs work
- Article 47. Term and grounds for external quality control of audit organizationʼs work
- Article 48. Key indicators and assessment of the performance of an audit organization
- Article 49. International cooperation
- Article 50. Settlement of disputes
- Article 51. Responsibility for violation of the legislation on audit activity
- Article 52. Introduction of amendments, as well as invalidation of some legislative acts of the Republic of UzbekistanУзбекистан
- Article 53. Ensuring the execution, communication, clarification of the essence and meaning of this Law
- Article 54. Bringing legislation into conformity with this Law
- Article 55. Entry into force of this Law
Source of the text
National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz
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