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The licensing procedure for auditing activities

Government Decree “On Regulation of the licensing procedure for auditing activities” was approved. In accordance with the Regulations, licensing is carried out by the Ministry of Finance. To the application for a license is attached:

employment history;

copy of the order of employment.

Previously copies of the qualification certificates of the auditor and international certificates of the accountant, as well as a document certifying the full formation of the authorized capital were attached to the application. For consideration of the application, a fee in the amount of one minimum wage (202 thousand 730 soums) is charged, the application is considered within 15 calendar days. The license is issued within two days after the audit organization submits a document confirming payment of the state duty at a tenfold amount of the minimum wage (formerly four times the amount) and the signing of its license agreement. The license is issued for an indefinite period of time. A license may be refused for the following reasons:

submission by an audit organization of improperly executed documents;

the presence in the documents of inaccurate or distorted information;

inconsistency of the audit organization with licensing requirements and conditions.


Source: Legal info