Draft Law "On Auditing"

The Chamber of Auditors of Azerbaijan (CAA) plans to present a revised version of the draft law "On Auditing" in March. According to the report of CAA, presentation of the consolidated draft law and discussions on it are scheduled for March, which is included in the work plan for this year.

As previously reported, CAA when preparing the bill analyze tdhe legislation in the field of auditing in more than 20 countries. In addition, in the preparation of the document they took into consideration the suggestions and recommendations of the World Bank.

Innovations in the law "On Auditing" also suggest the presence of a list of entities that should carry out an annual statutory audit, requirements for audit companies, organization of exams for the work as an independent auditor, the procedure for issuing licenses for audit activities and other. questions.

Audit activity in Azerbaijan is currently governed by the law "On Auditing Service" adopted in 1994. --17D-

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