Council Decisions, 2024

> No. 372/1, 29.12.2024 On the work plan of the Chamber of Auditors of the Republic of Azerbaijan for 2025 (WORK PLAN) (BOARD WORK PLAN)

> No. 372/2, 29.12.2024 On the report on the work carried out in 2024 in connection with the implementation of item 3.1 of the Chamber of Auditors' 2024 Work Plan, “Translation, editing and publication of the latest amendments to the International Standards on Auditing and the International Code of Ethics for Professional Accountants (including the International Independence Standards)” (REPORT)

> No. 372/3, 29.12.2024   On the implementation status in 2024 of the measures envisaged under the “2023–2025 National Action Plan on Combating the Legalization of Property Obtained Through Crime and the Financing of Terrorism” (REPORT)

> No. 372/4, 29.12.2024 On the approval of the “Schedule for monitoring compliance with AML/CFT legislation by audit organizations and individual auditors in the provision of audit services for 2025” (SCHEDULE)

> No. 372/5, 29.12.2024 On the statement concerning the “Specific requirements for external auditors conducting audits of financial statements of public-interest entities and public legal entities”, approved in its first edition by Decision No. 313/3 of the Board of the Chamber of Auditors of the Republic of Azerbaijan dated 31 October 2019 and in its second edition by Decision No. 332/7 dated 12 July 2021

> No. 372/6, 29.12.2024 On amendments to the Instruction “On the registration of semi-annual (annual) reports, contracts and opinions reflecting the activities of audit organizations and individual auditors in the ‘Auditor's Personal Cabinet’ system”, approved by Decision No. 355/4 of the Board of the Chamber of Auditors of the Republic of Azerbaijan dated 13 April 2023 (INSTRUCTION)

> No. 372/7, 29.12.2024 On the status of payment of membership fees to the Chamber of Auditors by members of the Chamber of Auditors of the Republic of Azerbaijan during 2024


> No. 371/1, 23.12.2024 On the report on the work carried out in connection with the implementation of item 9.1 of the Chamber of Auditors' 2024 Work Plan, “Preparation and publication of books, brochures, methodological materials, etc. on auditing” (REPORT)

> No. 371/2, 23.12.2024 On the approval of the “Schedule for monitoring the quality of audits conducted by audit organizations and individual auditors for 2025” (SCHEDULE)

> No. 371/3, 23.12.2024 On the results of monitoring the activities of members of the Chamber of Auditors in the “Auditor's Personal Cabinet” system (STATEMENT)

> No. 371/4, 23.12.2024 On the report on the work carried out during January–November 2024 in connection with the implementation of item 10.3 of the Chamber of Auditors' 2024 Work Plan, “Study, translation and promotion of developments of IFAC, EFAA and other international professional organizations” (REPORT)

> No. 371/5, 23.12.2024 On the status of round tables, public and political events, conferences, seminars, master classes, discussions on the topic “Voice of the Auditor” held at the Chamber of Auditors of the Republic of Azerbaijan during 2024 and the participation of Chamber members in these events (REPORT) (LIST 1) (LIST 2) (LIST 3) (LIST 4) (LIST 5)


> No. 370/3, 25.11.2024 On the establishment and approval of the composition of the Public Oversight Committee of the Chamber of Auditors of the Republic of Azerbaijan (REGULATION)


> No. 369/2, 04.11.2024 Information on the work carried out during March–August 2024 in connection with the implementation of item 7.1 of the Chamber of Auditors' 2024 Work Plan, “Preparation and submission of information related to the implementation of the action plan submitted to the International Federation of Accountants (IFAC)”

> No. 369/3, 04.11.2024   On the report prepared based on the results of monitoring and evaluation of the websites of members of the Chamber of Auditors 

> No. 369/4, 04.11.2024 On conducting surveys during 2024 at the Chamber of Auditors and preparing recommendations based on their results


> No. 368/1, 30.09.2024 On the outcomes of the international scientific and practical conference “Accountability and Transparency in the Context of the Green Economy”, held on 16–17 September 2024 and dedicated to the 30th anniversary of the signing of the Law of the Republic of Azerbaijan “On Audit Service”

> No. 368/2, 30.09.2024 On the report “On the collection and analysis of reports of audit organizations and individual auditors for the first half of 2024 and the preparation of summary recommendations”

> No. 368/3, 30.09.2024 On the Rules for monitoring compliance with legislation on combating the legalization of property obtained through crime by persons providing audit services in the Republic of Azerbaijan (RULES)

> No. 368/4, 30.09.2024 On the methodological material entitled “Continuous (ongoing) audit” 

> No. 368/7, 30.09.2024 On amendments to the composition of the Committee on Combating the Legalization of Property Obtained Through Crime and the Financing of Terrorism (AML/CFT) operating under the Board of the Chamber of Auditors of the Republic of Azerbaijan

> No. 368/8, 30.09.2024 On the Statement on monitoring the implementation of the activities envisaged in Section V, “Combating the Legalization of Property Obtained Through Crime and the Financing of Terrorism”, of the Chamber of Auditors of the Republic of Azerbaijan's 2024 Work Plan (STATEMENT)

> No. 368/9, 30.09.2024 On granting the status of “Honorary Member” of the Chamber of Auditors of the Republic of Azerbaijan and the “Honorary Auditor” badge

> No. 368/10, 30.09.2024 On the status of payment of membership fees to the Chamber of Auditors by members of the Chamber of Auditors of the Republic of Azerbaijan for the first nine months of 2024

> No. 368/11, 30.09.2024 On the publication of the Instruction entitled “Fundamentals of Greenhouse Gas Accounting (Based on IFRS Standards on Sustainability-related Disclosures)”

> No. 368/12, 30.09.2024 On amendments to the composition of the Committee on Combating Unfair Competition operating under the Board of the Chamber of Auditors of the Republic of Azerbaijan


> No. 367/1, 30.07.2024 On the report on the results of the activities of the structural units of the Chamber of Auditors for the first half of 2024

> No. 367/2, 30.07.2024 On “Audit Criteria” (AUDIT CRITERIA)

> No. 367/3, 30.07.2024 Model Rules on the organization and implementation of internal control in audit organizations (RULES)

> No. 367/4, 30.07.2024 On the “Curriculum of the professional development course for auditors for 2024”

> No. 367/5, 30.07.2024 On the translation, editing and publication of the latest amendments to the International Standards on Auditing and the International Code of Ethics for Professional Accountants (including the International Independence Standards) (STATEMENT)

> No. 367/6, 30.06.2024  On the report prepared based on the results of monitoring and evaluation of the websites of members of the Chamber of Auditors (REPORT)


> No. 366/1, 24.06.2024 On the “Financial Statements and Independent Auditor's Report of the Chamber of Auditors of the Republic of Azerbaijan as at 31 December 2023” (REPORT)

> No. 366/3, 24.06.2024 On the approval of the “Examination Programme for Obtaining the Auditor Title”

> No. 366/4, 24.06.2024 On the preparation of the curriculum and schedule for professional development courses for auditors for 2024

> No. 366/5, 24.06.2024 On ensuring the implementation of tasks arising from activities envisaged in protocols of intent, agreements and memoranda of understanding on expanding relations between the Chamber of Auditors of the Republic of Azerbaijan and audit and accounting organizations of foreign countries, as well as cooperation (REPORT)

> No. 366/6, 24.06.2024 On the approval of the 2024 Work Plan of the Women's Council of the Chamber of Auditors of the Republic of Azerbaijan (WORK PLAN)


> No. 365/2, 13.05.2024  On the preparation of a methodological guide and relevant forms for collecting audit evidence based on the requirements of the International Standards on Auditing


> No. 364/1, 09.04.2024  On the report on the results of the activities of the Chamber of Auditors of the Republic of Azerbaijan in 2023 (REPORT)

> No. 364/5, 09.04.2024  On the “Instruction on the procedure for exercising the authority of the Chamber of Auditors of the Republic of Azerbaijan to draw up administrative offence protocols” (INSTRUCTION)

> No. 364/6, 09.04.2024 On the methodological guide on social audit (METHODOLOGICAL GUIDE)

> No. 364/8, 09.04.2024 On the statement concerning compliance with minimum thresholds by members of the Chamber of Auditors during 2023

> No. 364/9, 09.04.2024 On the statement concerning materials posted on the Chamber's website and social media (STATEMENT)

> No. 364/11, 09.04.2024 On the approval of the “Schedule for monitoring compliance with AML/CFT legislation by audit organizations and individual auditors in the provision of audit services for 2024” (SCHEDULE)

> No. 364/12, 09.04.2024  On the summary recommendations prepared based on the results of the reports of audit organizations and individual auditors for 2023


> No. 363/1, 21.02.2024 On the approval of the 2023 reports, 2024 work plans and Regulations of the committees and commission operating under the Board of the Chamber of Auditors of the Republic of Azerbaijan (STATEMENT)

> No. 363/2, 21.02.2024 On the summary analysis of the status of external quality control over the quality of audits conducted by audit organizations and individual auditors in 2023 (SUMMARY)

> No. 363/3, 21.02.2024 On admission as an Honorary Member of the Chamber of Auditors of the Republic of Azerbaijan

> No. 363/4, 21.02.2024 On holding an international scientific and practical conference dedicated to the 30th anniversary of the adoption of the Law of the Republic of Azerbaijan “On Audit Service”

> No. 363/5, 21.02.2024 On signing a Cooperation Agreement between the Chamber of Auditors of the Republic of Azerbaijan and the Small and Medium Business Development Agency of the Republic of Azerbaijan

> No. 363/6, 21.02.2024 On conducting an audit of the financial statements of the Chamber of Auditors for 2023

> No. 363/7, 21.02.2024  On monitoring the activities of audit organizations that do not have a licensed auditor