The RF Ministry of Justice has registered the Order approving the federal auditors standards
In accordance
with
the Federal Act N 307-FZ "On auditing activity" of
December 30, 2008 (document is in Russian) by
the Order of the Ministry of Finance of Russia N 46n of May
20, 2010 (document is in Russian), there are approved the
federal auditor's activity standards. In particular, the federal
auditor's activity standards "Auditor's conclusion about
book-entry (financial) statements and formation of opinion about
its authenticity" determine the requirements to the form,
content, signing order and presentation of auditors conclusion
on book-entry (financial) statements. The federal auditor's
activity standards "Modified opinion in auditor's report"
are given up to auditor's report concluding modified opinion
on authenticity of statement, which may be expressed in following
forms: with the proviso, negative, refuse in expression of opinion.
The federal auditor's activity standards "Additional information
in auditor's conclusion" determine the requirements to
additional information including to auditor's conclusion. In
every federal auditor's activity standard, there are given the
examples of auditor's conclusions.
There are established the requirements to banking guarantees and guarantors in the purposes of secure of obligations execution about use of federal special labels on alcoholic production
As on July
7, 2010,
the Orders of the Federal Service on Alcoholic Market Regulation
NN 38n,
37n (documents are in Russian)of June 1, 2010 have been
registered Ministry of Justice of the Russian Federation by
NN 17759, 17760 accordingly, which establish the requirements
to organizations, with which territorial bodies of the Federal
Service on Alcoholic Market Regulation conclude guarantee agreement,
accept banking guarantees in the purposes of execution of organizations
obligations about use of acquired federal special labels in
accordance with their purpose. So by
the Order N 38n, there are approved maximum sums of one
banking guarantee and all banking guarantees effecting simultaneously
issued by one guarantor depending on size of own funds (capital)
of a bank, and by
the Order N 37n, it is established that minimum cost of
net assets of guarantors shall be 5 bln.rublies and it is approved
the procedure for calculation of them.
The Direction has been registered in the Ministry of Justice
of the Russian Federation N 17725 of July 6, 2010 and shall
putt into force upon expiration of 10 days after the day of
its official publication in the "News Bulletin of Russia"
.
