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THE CHAMBER OF AUDITORS

Council Decisions, 2021

> No. 339/1, 28.12.2021 On the report on the promotion of the activities of the Chamber of Auditors of the Republic of Azerbaijan during 2021 through the Chamber's website

> No. 339/2, 28.12.2021 On the implementation of measures envisaged in the concept on the main directions of innovative development of audit (STRATEGY)

> No. 339/4, 28.12.2021 On conducting internal audit at the Chamber of Auditors

 

> No. 338/1, 13.12.2021 On the work plan of the Council of the Chamber of Auditors of the Republic of Azerbaijan for 2022 (WORK PLAN)

> No. 338/3, 13.12.2021 On proposals for improving the system of liability measures against auditors for unfair and unlawful actions in the audit services market

> No. 338/5, 13.12.2021 On approval of the “2022 Plan-Schedule for monitoring the quality of audits conducted by audit organizations and individual auditors” (PLAN-SCHEDULE)

> No. 338/6, 13.12.2021 On the “Recommendations on combating dumping in audit services” (RECOMMENDATIONS)

> No. 338/7, 13.12.2021 On taking effective measures against audit organizations and individual auditors evading external quality control inspections

> No. 338/8, 13.12.2021  On the report on regularly informing the public about the activities of the Chamber of Auditors through the mass media (REPORT)

> No. 338/9, 13.12.2021  On the organization of citizens' reception, public oversight, the activities of the Appeals Commission on Quality Control, and the consideration of submitted applications and complaints at the Chamber of Auditors 

> No. 338/10, 13.12.2021 On conducting investigations into received appeals, applications and complaints concerning audit quality

 

> No. 337/1, 26.11.2021  On the work plan of the Chamber of Auditors of the Republic of Azerbaijan for 2022 (WORK PLAN)

> No. 337/4, 26.11.2021 On taking appropriate administrative measures against audit organizations and individual auditors who, during the analysis of reports submitted by the Chamber's members for the first half of 2021, indicated entities subject to mandatory audit as voluntary audit entities

> No. 337/5, 26.11.2021 On the admission of the Chamber of Auditors of the Republic of Azerbaijan to membership of the “Eurasian Group of Accountants and Auditors” to be established

> No. 336/2, 29.10.2021 On anniversary events held in connection with the 25th anniversary of the commencement of activities of the Chamber of Auditors of the Republic of Azerbaijan (REPORT)

> No. 336/3, 29.10.2021  “Auditor's Personal Cabinet” system (REPORT)

> No. 336/4, 29.10.2021 On the “Relevant amendments to International Standards on Auditing (ISA) and related materials arising from quality management projects”

> No. 336/5, 29.10.2021 On the signing of a Memorandum of Understanding between the Chamber of Auditors of the Republic of Azerbaijan and the Institute of Chartered Accountants of Pakistan (DRAFT MEMORANDUM OF UNDERSTANDING)

> No. 336/6, 29.10.2021 On the recommendations prepared based on the results of the international scientific and practical conference held on the topic “Transparency and Audit: Challenges, Problems and Tasks of the New Era” (RECOMMENDATIONS)

> No. 335/1, 13.10.2021 On organizing quality control on a risk-based basis in accordance with the “National Action Plan for the Promotion of Open Government for 2020–2022” approved by Order No. 1859 of the President of the Republic of Azerbaijan dated 27 February 2020

> No. 335/3, 13.10.2021 On recommendations concerning new types of audit services, including marketing, social, business and other audit services (RECOMMENDATION)

> No. 334/2, 07.09.2021 On taking measures to strengthen public confidence in audit (RECOMMENDATIONS)

> No. 334/3, 07.09.2021  On approval of the results of quality control monitoring conducted by the Committee on Quality Control and Quality Management under the Council of the Chamber of Auditors of the Republic of Azerbaijan

> No. 334/4, 07.09.2021 On amendments to Decision No. 143/1 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 28 December 2004 “On preventive measures to eliminate cases of unfair competition in the audit services market”

> No. 334/5, 07.09.2021 On amendments to Decision No. 328/3 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 23 February 2021 “On approval of the list of inspectors of the Committee on Quality Control and Quality Management under the Council of the Chamber of Auditors of the Republic of Azerbaijan”

> No. 333/1, 11.08.2021  On the report on the results of the activities of the Chamber of Auditors of the Republic of Azerbaijan for the first half of 2021 (REFERENCE)

> No. 333/2, 11.08.2021 On proposals to strengthen disciplinary and punitive measures applied against audit organizations and individual auditors engaging in dumping

> No. 333/3, 11.08.2021 On organizing thematic courses, trainings and practical sessions dedicated to the obligations of auditors in combating corruption, AML/CFT and the shadow economy (REFERENCE)

> No. 333/4, 11.08.2021 On improving curricula in higher education institutions in the field of accounting and audit, taking into account the challenges of the new era

> No. 333/8, 11.08.2021 On the publication of the practical guide “Financial Statements (Essence, Types, Preparation and Analysis)”

> No. 333/9, 11.08.2021 On removing item 5 “Improvement of auditor selection competition procedures taking into account non-price criteria” of the action plan-program from the 1.2 section “Preparation of instructions, recommendations, methodological guidelines and comments related to audit activities” of the work plan of the Chamber of Auditors of the Republic of Azerbaijan for 2021

 

> No. 332/1, 12.07.2021 On approval of the “Instruction on 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” (INSTRUCTION)

> No. 332/2, 12.07.2021 On the draft “Measures to strengthen auditors' responsibility” (MEASURES TO STRENGTHEN AUDITORS' RESPONSIBILITY)

> No. 332/3, 12.07.2021 On the “2021 curriculum for the auditors' professional development course”  (PROFESSIONAL DEVELOPMENT COURSE)

> No. 332/4, 12.07.2021 On approval of the results of quality control monitoring conducted by the Committee on Quality Control and Quality Management under the Council of the Chamber of Auditors of the Republic of Azerbaijan

> No. 332/6, 12.07.2021 On amendments to Decision No. 328/7 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 23 February 2021 “On approval of the list of inspectors of the Committee on Quality Control and Quality Management under the Council of the Chamber of Auditors of the Republic of Azerbaijan”

> No. 332/7, 12.07.2021 On amendments to the “Special Requirements for external auditors conducting audits of public-interest entities and public legal entities” approved by Decision No. 313/3 of the Chamber of Auditors of the Republic of Azerbaijan dated 31 October 2019 (SPECIAL REQUIREMENTS)

> No. 332/8, 12.07.2021On the implementation of paragraph 4 of Decision No. 327/5 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 29 December 2020 “On the status of payment of membership fees by members of the Chamber of Auditors of the Republic of Azerbaijan in 2020”

> No. 331/3, 18.06.2021  “On discussion of the draft “On amendments to the Law of the Republic of Azerbaijan on Compulsory Professional Liability Insurance of Auditors” (DRAFT)

> No. 331/5, 18.06.2021 On approval of the results of quality control monitoring conducted by the Committee on Quality Control and Quality Management under the Council of the Chamber of Auditors of the Republic of Azerbaijan (PROTOCOL)

> No. 331/6, 18.06.2021 On the draft “Methodological Guideline on the organization and implementation of internal control in an audit organization”(METHODOLOGICAL GUIDELINE) (SCHEME)

> No. 331/7, 18.06.2021 On amendments to Decision No. 328/7 of the Council of the Chamber of Auditors of the Republic of Azerbaijan dated 23 February 2021 “On approval of the list of inspectors of the Committee on Quality Control and Combating Unfair Competition under the Council of the Chamber of Auditors of the Republic of Azerbaijan”

> No. 331/8, 18.06.2021 On the implementation of Decision No. 329/1 of the Council of the Chamber of Auditors dated 2 April 2021 “On the report on the provision of audit services by individual auditors and audit organizations for 2020”

> No. 330/1, 05.05.2021 On determining the rating levels of audit organizations and individual auditors based on the results of 2020 (RATING)

> No. 330/2, 05.05.2021 On amendments to the “Rules on determining the rating of auditors (audit organizations)” approved by Decision No. 259/4 of the Council of the Chamber of Auditors dated 27 December 2014 (RATING RULES)

> No. 330/3, 05.05.2021 On changing the implementation deadlines of a number of activities envisaged in the action plan-program under section 1.2 “Preparation of instructions, recommendations, methodological guidelines and comments related to audit activities” of the 2021 work plan of the Chamber of Auditors of the Republic of Azerbaijan

> No. 330/4, 05.05.2021 On maintaining a register of audit organizations and individual auditors authorized to conduct audits of public-interest entities

> No. 330/5, 05.05.2021 On paragraph 1.16 of the 2021 work plan of the Chamber of Auditors of the Republic of Azerbaijan

> No. 330/6, 05.05.2021 On the preparation and audit of the financial statements of the Chamber of Auditors for 2020

> No. 330/7, 05.05.2021 On granting the status of “Honorary Member” of the Chamber of Auditors of the Republic of Azerbaijan

> No. 329/1, 02.04.2021 On the report on the provision of audit services by individual auditors and audit organizations for 2020

> No. 329/2, 02.04.2021 Amendments to the Code of Administrative Offences of the Republic of Azerbaijan, the Law of the Republic of Azerbaijan “On Audit Service” and the Law of the Republic of Azerbaijan “On Compulsory Professional Liability Insurance of Auditors”

> No. 329/3, 02.04.2021 On the 10th volume of the collection “Audit. Legislation and Regulatory Documents”

> No. 329/4, 02.04.2021 On approval of the charters and work plans for 2021–2022 of the committees and commission operating under the Council of the Chamber of Auditors of the Republic of Azerbaijan

.> No. 328/1, 23.02.2021  On the report on the results of the activities of the Chamber of Auditors of the Republic of Azerbaijan for 2020 (PRESENTATION)

.> No. 328/2, 23.02.2021  On the establishment of new Committees and the Commission under the Council of the Chamber of Auditors of the Republic of Azerbaijan and approval of their compositions

.> No. 328/3, 23.02.2021 On approval of the list of inspectors of the Committee on Quality Control and Combating Unfair Competition under the Council of the Chamber of Auditors of the Republic of Azerbaijan

.> No. 328/5, 23.02.2021  On the methodology for determining the impact of auditors' work results on the sustainability of the achievements of business entities (RECOMMENDATION)

.> No. 328/6, 23.02.2021 On preparing a review and analysis of the status of external quality control over audits conducted by audit organizations and individual auditors in 2020 (REVIEW AND ANALYSIS)

.> No. 328/7, 23.02.2021 On approval of the “Plan-Schedule for monitoring the quality of audits conducted by audit organizations and individual auditors for 2021” (PLAN-SCHEDULE)