The Russian Ministry of Industry and Trade initiated work at two drafts concerning auditors:
1) «On the procedure for confirming the competence of an auditor, the requirements for an auditor», published on 1 March 2021.
It is planned to add a new paragraph 2.3 to Article 26 of Federal Law No. 184 stating that «the requirements for auditors shall be set by the Government of the Russian Federation». The basis for drafting: Federal Law No. 460 of 22 December 2020 which amends Federal Law No. 184 of 27 December 2002 "On Technical Regulation".
2) «On the procedure of forming and managing the Unified Register of auditors», published on 17 February 2021.
The basis for drafting: Implementation of requirements of Federal Law No. 460 "On Amendments to the Federal Law "On Technical Regulation and "On Amendments to Article 4 of the Russian Federation Law "On Protection of Consumer Rights'" of December 22, 2020.
In particular, the amendments introduce the concept of "auditor", the requirements for an auditor and the Unified Register of such persons, so it is necessary to eliminate gaps in the legislative framework. It is planned that the changes on both acts will come into force in December 2021.
Official source:https://fsa.gov.ru/documents/11874/?sphrase_id=301185
