Regulatory Legal Documents of the Chamber 2023

> № 362/1, 28.12.2023 On the Work Plans of the Chamber of Auditors of the Republic of Azerbaijan and the Chamber Council for 2024 (WORK PLAN)

> № 362/3, 28.12.2023 On the "Methodological Guidelines for the Establishment and Implementation of an Internal Control Program on Combating the Legalization of Criminally Obtained Property and the Financing of Terrorism" (METHODOLOGICAL GUIDELINES)

> № 362/4, 28.12.2023 On Monitoring the Participation of Chamber Members in Events ("Round Tables", Seminars and Master Classes) Held by the Chamber of Auditors During 2023 (REPORT) (LIST 1), (LIST 2), (LIST 3), (LIST 4), (LIST 5), (LIST 6)

> № 362/5, 28.12.2023 On the "Rules for External Quality Control of Audit Services in the Republic of Azerbaijan" (RULES)

> № 362/6, 28.12.2023 On the Publication of the Proceedings of the Scientific and Practical Conference entitled "The Role and Responsibilities of Supervisory Authorities in Combating the Legalization of Criminally Obtained Property and the Financing of Terrorism", Dedicated to the 100th Anniversary of the National Leader of the Azerbaijani People Heydar Aliyev and Jointly Organized by the Financial Monitoring Service of the Republic of Azerbaijan and the Chamber of Auditors (MATERIALS)

> № 362/7, 28.12.2023 On the Approval of the 2024 Schedules for Monitoring the Quality of Audits Conducted by Audit Organizations and Independent Auditors (SCHEDULE)

> № 362/8, 28.12.2023 On the Development and Implementation of an Online Calculator for Estimating the Cost of Audit Services on the Chamber of Auditors' Website (REPORT)

> № 362/9, 28.12.2023 On the Establishment of a Library of Inquiries and Expert Opinions on the Chamber of Auditors' Website (INFORMATION)


> № 361/5, 14.12.2023 On the Three-Year Sectoral Supervision Strategy of the Chamber of Auditors of the Republic of Azerbaijan Based on a Risk-Based Approach to Combating the Legalization of Criminally Obtained Property and the Financing of Terrorism (STRATEGY 1, 2)

> № 361/6, 14.12.2023 On the Reference Regarding the "Special Requirements for External Auditors Conducting Audits of Financial Statements of Public Interest Entities and Public Legal Entities", Approved in the First Edition by Resolution No. 313/3 of 31 October 2019 and in the Second Edition by Resolution No. 332/7 of 12 July 2021 of the Council of the Chamber of Auditors of the Republic of Azerbaijan (LIST)

> № 361/7, 14.12.2023 On the "Methodological Guide for Conducting Audits of Non-Financial Reports" (DRAFT)

> № 361/8, 14.12.2023 On the Development of Audit Software (SOFTWARE)

> № 361/9, 14.12.2023 On the Establishment and Approval of the Composition of the Women's Council of the Chamber of Auditors of the Republic of Azerbaijan (REGULATIONS)

> № 361/10, 14.12.2023 On the "Methodological Guidelines for Organizing Supervision, Within the Powers of the Chamber of Auditors of the Republic of Azerbaijan, over Auditors' Activities in Fulfilling the Obligations Established by the Law of the Republic of Azerbaijan 'On Combating the Legalization of Criminally Obtained Property and the Financing of Terrorism'" (METHODOLOGICAL GUIDELINES)


> № 360/2, 29.11.2023 On the Translation, Editing and Publication of the Latest Amendments to the International Standards on Auditing (REPORT)

> № 360/3, 29.11.2023 On Improving Audit Legislation Taking into Account the International Standards on Auditing and the Challenges of the New Era (REPORT)

> № 360/4, 29.11.2023 On the Publication of the Collection of Methodological Materials on Combating Unfair Competition (COLLECTION)

> № 360/5, 29.11.2023 On the Signing of the Memorandum of Understanding Between the Chamber of Auditors of the Republic of Azerbaijan and the Institute of Chartered Accountants of Pakistan (MEMORANDUM OF UNDERSTANDING)


> № 359/2, 28.09.2023 On the Collection, Analysis and Preparation of Summary Recommendations Based on the Reports of Audit Organizations and Independent Auditors for the First Half of 2023 (SUMMARY)

> № 359/3, 28.09.2023 On the "Risk-Based Supervision Program for Combating the Legalization of Criminally Obtained Property and the Financing of Terrorism" (SUPERVISION PROGRAM)

> № 359/4, 28.09.2023 On the "Methodological Guidelines for Identifying and Regularly Updating Indicators of Suspicious Transactions and AML/CFT Typologies for Auditors" (TYPOLOGY)

> № 359/5, 28.09.2023 On the Presentation of Measures for Combating the Legalization of Criminally Obtained Property and the Financing of Terrorism (PRESENTATION)

> № 359/6, 28.09.2023 On the Self-Assessment Questionnaire for Auditors to Determine the Risk and Risk Levels of Violations of AML/CFT Legislation (QUESTIONNAIRE)

> № 359/7, 28.09.2023 On the "Fundamental Principles for Preventing the Legalization of Criminally Obtained Property and the Financing of Terrorism" (PRINCIPLES)


> No. 357/2, 12.06.2023 On the Methodological Guide for Determining the Effectiveness of the Internal Control System in Audit Firms in the Field of Combating Money Laundering and Terrorist Financing (AML/CFT) (METHODOLOGICAL GUIDE)

> No. 357/3, 12.06.2023 On the "Methodological Guidelines on Measures to Prevent Money Laundering and Terrorist Financing" (METHODOLOGICAL GUIDELINES)

> No. 357/4, 12.06.2023 On the Obligations of Persons Engaged in Audit Activities in the Field of Combating Money Laundering and Terrorist Financing (OBLIGATIONS)


> No. 355/1, 13.04.2023 On the Report on the Results of the Activities of the Chamber of Auditors of the Republic of Azerbaijan for 2022 (REPORT)

> No. 355/3, 13.04.2023 On the Approval of Reporting on Combating Unfair Competition and Its Standard Form (STANDARD FORM) (ANNEX)

> No. 355/4, 13.04.2023 On the Approval of the Instruction on the Registration of Semi-Annual (Annual) Reports, Contracts and Audit Opinions Reflecting the Activities of Audit Organizations and Independent Auditors in the "Auditor's Personal Cabinet" System (INSTRUCTION)

> No. 355/5, 13.04.2023 On Amendments to the "Minimum Fees for Audit Services Provided within the Territory of the Republic of Azerbaijan", Approved by Decision No. 348/1 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 03 October 2022 (MINIMUM FEES)


> No. 354/1, 14.03.2023 On the Instruction on the Legal Basis, Purpose, Functions and Powers of the Committee on Combating Unfair Competition (INSTRUCTION)

> No. 354/2, 14.03.2023 On the System of Disciplinary Measures to Prevent Unfair Competition in Audit Activities (DISCIPLINARY MEASURES SYSTEM)

> No. 354/3, 14.03.2023 On the Improvement of the "Rules for External Quality Control of Audit Services in the Republic of Azerbaijan" (RULES)

> No. 354/4, 14.03.2023 On Amendments to the "Minimum Fees for Audit Services Provided within the Territory of the Republic of Azerbaijan", Approved by Decision No. 348/1 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 03 October 2022 (MINIMUM FEES)


> No. 353/2, 08.02.2023 On the Fundamental Principles of the Professional Activities of Members of the Profession (PRINCIPLES)

> No. 353/3, 08.02.2023 On the Methodological Guide "Digitalization of Accounting and Auditing" and "Software for Accounting and Auditing" (RECOMMENDATIONS) (INFORMATION)

> No. 353/5, 08.02.2023 On the Summary Analysis of the Status of External Quality Control of Audits Conducted by Audit Organizations and Independent Auditors in 2022 (SUMMARY ANALYSIS)