Council Decisions, 2025

> № 384/1, 23.12.2025 On the 2026 Work Plan of the Council of the Chamber of Auditors of the Republic of Azerbaijan (WORK PLAN)

> № 384/3, 23.12.2025 On the “Report on the status of audits conducted in 2025 at the request of authorized state bodies” (REPORT)

> № 384/4, 23.12.2025 On the approval of the “Plan-Schedule for monitoring the quality of audits conducted by audit organizations and independent auditors for 2026” (PLAN-SCHEDULE)

> №384/5, 23.12.2025 On the translation, editing and publication by the Chamber of Auditors of the Republic of Azerbaijan of the latest amendments made in 2025 to the International Standards on Auditing and the International Code of Ethics for Professional Accountants (including the International Independence Standards) (REPORT)

> № 384/6, 23.12.2025 On the status of payment of membership fees to the Chamber of Auditors of the Republic of Azerbaijan by members of the Chamber during 2025

> № 384/7, 23.12.2025 On declaring 2026 the “Year of Professional Ethics in Auditing”


> № 383/1, 15.12.2025 On the approval of the 2026 Work Plan of the Chamber of Auditors of the Republic of Azerbaijan (WORK PLAN)

> № 383/3, 15.12.2025 On the implementation status in 2025 by the Chamber of Auditors of the Republic of Azerbaijan of the measures envisaged under the “National Action Plan for 2023–2025 on Combating the Legalization of Property Obtained through Crime and the Financing of Terrorism”

> № 383/4, 15.12.2025  On the approval of the “Plan-Schedule for monitoring compliance with AML/CFT legislation by audit organizations and independent auditors in the provision of audit services for 2026” (PLAN-SCHEDULE)

> № 383/5, 15.12.2025 On the work carried out during 2025 regarding the implementation of paragraphs 8.1, 8.2 and 8.4 of the 2025 Work Plan of the Chamber of Auditors of the Republic of Azerbaijan (REPORT)

> № 383/6, 15.12.2025  On the status of round tables, public and political events, conferences, seminars, master classes, discussions on the topic “Auditor’s Voice” held in the Chamber of Auditors of the Republic of Azerbaijan during 2025 and the participation of Chamber members in these events (REPORT) (STATEMENT) (LIST 1) (LIST 2) (LIST 3) (LIST 4) (LIST 5) 


> № 382/2, 21.11.2025 On the monitoring system for compliance by auditors with ethical rules (MONITORING SYSTEM)

> № 382/3, 21.11.2025 On conducting the audit of the financial statements of the Chamber of Auditors for 2025

> № 382/4, 21.11.2025 On the examination to be held in connection with the expiry of the validity period of permits to engage in audit activities in the territory of the Republic of Azerbaijan (LIST)


> № 381/1, 03.11.2025 On the publication of the book “Audit and Reporting: Combating the Legalization of Property Obtained through Crime”

> № 381/3, 03.11.2025 On the approval of the “Action Plan for the study of international experience in combating unfair competition and implementation of relevant proposals” (ACTION PLAN) 

> № 381/4, 03.11.2025 On the monitoring conducted for the third quarter of 2025 regarding the identification of persons engaged in illegal entrepreneurial activities in the audit services market (STATEMENT)

> № 381/5, 03.11.2025 On contracts concluded during the first half of 2025 but subsequently terminated


> № 380/1, 09.10.2025 On the methodological guide “On the duties and responsibilities of auditors in the context of sustainable development and green economy” (METHODOLOGICAL GUIDE)

> № 380/2, 09.10.2025 On the Review and Analysis of the status of compliance with AML/CFT legislation by audit organizations and independent auditors in the provision of audit services during the first half of 2025

> № 380/4, 09.10.2025  On the report on the survey conducted on the topic “Existing Problems of Auditing with the Audit Committees of Business Entities” (REPORT)

> № 380/5, 09.10.2025 On the draft “Model Charter of the Audit Committee” (CHARTER)


> № 379/1, 17.09.2025 On the report on the collection and analysis of reports of audit organizations and independent auditors for the first half of 2025 and the preparation of summary recommendations

> № 379/2, 17.09.2025 On the “Procedures for financial control and auditing in a green economy” (PROCEDURES)

> № 379/3, 17.09.2025 On the approval of the “Instruction on conducting internal audit at the Chamber of Auditors of the Republic of Azerbaijan” (INSTRUCTION)


> № 378/2, 13.08.2025  On the report on the state of unfair competition (REPORT)

> № 378/3, 13.08.2025  On relevant proposals for studying and applying international experience in combating unfair competition (MATERIAL)

> № 378/4, 13.08.2025 On the report on the results of the survey conducted regarding the implementation of measures aimed at finding solutions to increase the involvement of young people in audit activities (REPORT)

> № 378/5, 13.08.2025 On the criteria for identifying suspicious information entered into the “Auditor’s Personal Cabinet” system (CRITERIA)

> № 378/6, 13.08.2025 On the monitoring system concerning non-compliance with ethical rules among auditors

> № 378/7, 13.08.2025 On the publication of the materials of the international scientific and practical conference held on 23–24 May 2025 on the topic “The Role, Duties and Responsibilities of Supervisory Authorities in Combating the Legalization of Property Obtained through Crime and the Financing of Terrorism” (CONFERENCE MATERIALS)

> № 378/8, 13.08.2025  On the status of payment of membership fees to the Chamber of Auditors of the Republic of Azerbaijan by members of the Chamber for the first six months of 2025

> № 378/9, 13.08.2025 On disciplinary and disciplinary penalty measures for failure to comply with the minimum fees for audit services provided in the territory of the Republic of Azerbaijan and failure to submit the necessary documents and information required in connection with professional activities


> № 377/1, 13.06.2025  On the Bibliography prepared on the occasion of the 75th anniversary of the birth of Vahid Tapdig oglu Novruzov, Chairman of the Chamber of Auditors of the Republic of Azerbaijan, Doctor of Economic Sciences, Professor

> № 377/2, 13.06.2025 "On the commentary to the International Standard on Auditing “Audits of Financial Statements of Less Complex Entities” (COMMENTARY)

> № 377/3, 13.06.2025 On the results of the survey conducted regarding auditors’ compliance with the requirements of the International Code of Ethics for Professional Accountants (including the International Independence Standards) (SURVEY)

> № 377/4. 13.06.2025 On proposals concerning draft legal acts on the obligations and responsibilities of accountants and auditors in the context of sustainable development and green economy (PROPOSALS)

> № 377/5. 13.06.2025 On the preparation of the training program and schedule for the professional development course for auditors for 2025 (PROGRAM)

> № 377/6. 13.06.2025 On conducting an analysis and making proposals to prevent deficiencies in the field of external quality control and identify existing risks (REPORT)

> № 377/7. 13.06.2025 On the examination to be held in connection with the expiry of the validity period of permits to engage in audit activities in the territory of the Republic of Azerbaijan

 


> № 376/1, 02.05.2025 On the Appeal concerning the elimination of negative practices committed by members of the Chamber of Auditors in tenders and quotations

> № 376/2, 02.05.2025 On the preparation and submission of a draft appeal letter to public-interest entities and public legal entities

> № 376/3, 02.05.2025 On improving the Regulation on the Examination Commission of the Chamber of Auditors for obtaining the auditor title (REGULATION)

> № 376/4, 02.05.2025  On improving the “Rules for Conducting Examinations for Obtaining the Auditor Title” (RULES)


> № 375/1, 23.04.2025 On the report on the results of the activities of the Chamber of Auditors of the Republic of Azerbaijan for 2024

> № 375/2, 23.04.2025 On the “Financial Statements as at 31 December 2024 and the Independent Auditor’s Report” of the Chamber of Auditors of the Republic of Azerbaijan (REPORT)

> № 375/4, 23.04.2025 On the commentary to ISA 600 (Revised) and related amendments to other standards

> № 375/5, 23.04.2025 On the implementation of proposals made during the online discussion held by the Chamber of Auditors on 14 March 2025 on the topic “Auditor’s Voice”


> № 374/1, 28.02.2025 On the analysis of reports of audit organizations and independent auditors for 2024 and summary recommendations

> № 374/2, 28.02.2025 On the review and analysis of the status of external quality control over the quality of audits conducted by audit organizations and independent auditors in 2024 (REVIEW)

> № 374/3, 28.02.2025 On the submission of reports on the results of activities in 2024 and approval of the 2025 work plans of the committees and commission under the Council of the Chamber of Auditors of the Republic of Azerbaijan, the Public Oversight Committee, the Women’s Council and the Veterans’ Council of the Chamber of Auditors

> № 374/4, 28.02.2025 On the “Special requirements for external auditors conducting audits of financial statements of public-interest entities and public legal entities” (SPECIAL REQUIREMENTS) (LIST)

> № 374/8, 28.02.2025 On the commentary to the International Standard on Auditing “ISA 700 (Revised) – Forming an Opinion and Reporting on Financial Statements” (COMMENTARY)

 


> № 373/1, 24.01.2025 On the “Instruction on the Application of the International Code of Ethics for Professional Accountants (including the International Independence Standards)” (INSTRUCTION)

> № 373/3, 24.01.2025 On the publication of the book “Formation and Development of Financial Control (Audit) – Historical Facts”