от 25.02.2021 г. № LRU-677
An applicant with an international accountant certificate and subject to compliance with the requirements provided for in Articles 21 and 22 of this Law, is issued the certificate for an initial five-year period, which is renewed at a specified periodicity without passing a qualifying exam.
If the auditor has a continuous work experience of at least ten years as an auditor and the documents specified in part two of Article 22 of this Law are submitted, the validity period of the certificate is extended without passing a qualifying exam.
The documents specified in parts one and two of this article shall be submitted in written or electronic form.
Consideration of an applicant's application for obtaining a certificate or extending its validity period without passing a qualification exam is carried out within the time limit specified in part one of this article. Issue of a certificate or extension of its validity without passing a qualification exam is refused in the manner prescribed by Article 24 of this Law.
An auditor whose certificate has been terminated on the grounds provided for in paragraph nine of part two of this article shall not have the right to reapply for a certificate within three years from the date of the decision to terminate the certificate.
In case of non-compliance with the requirements of part six of this article, the audit organization, within five days from the date of the occurrence of the non-compliance, shall notify thereof the authorized state body in writing or electronically, and within a period of not more than three months from this date shall be obliged to eliminate the inconsistency that has arisen or make a decision to terminate the audit activity. It is prohibited to conduct audits by an audit organization until the non-compliance with the requirements of part six of this article is eliminated.
The economic entities specified in part one of this article are the customers of the mandatory audit.
The economic entities specified in part one of this article shall submit to the tax authorities within fifteen days after the mandatory audit, but no later than June 15 of the year following the reporting year, a copy of the audit report.
4) Law of the Republic of Uzbekistan of May 26, 2000, No.78-II «On Amendments and additions to the Law of the Republic of Uzbekistan «On audit activity» (Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 2000, No. 5-6, 149);