General information and contacts. General information and contacts Sro commonwealth of auditors official

The procedure for interaction on registration and conclusion of contracts for training for members of NP AAS

1. It is necessary to send a completed application form (in Word format) by e-mail: [email protected](if the contract is concluded with a legal entity, the details of the organization must be indicated in the application form).
2. After receiving the contract from the UMC:

• fill in the bank details of the organization and / or data of the listener (s),
• pay for tuition at St. Petersburg State University in accordance with the details specified in the samples of payment documents sent along with the agreement.

Submit the documents in accordance with the list no later than the first day of the start of classes (if the listener is late for the first lecture, please warn about this - this is important for the formation of the group lists).

LIST OF DOCUMENTS,
required for the mandatory advanced training of certified auditors at the EMC of the Faculty of Economics, St. Petersburg State University:

1. Completed application form for advanced training at the educational center in electronic and printed form (signed by the listener).
2. Agreement signed by the Customer / Listener (in the number of copies specified in the last paragraph).
3. The acceptance certificate for the services rendered, signed by the Customer / Listener (in the number of copies specified in the last paragraph).
4. A copy of the payment document confirming payment for advanced training under the contract (the cost of training is 9 & nbsp500 rubles.00 kopecks per student, discounts are not provided, VAT is not charged on the basis of Chapter 21, Article 149, Clause 14 of the Tax Code of the Russian Federation).

Attention! Payment must be made STRICTLY in accordance with the samples of payment documents sent with the agreement.

The procedure for auditors-members of the SRO NP "Auditing Association Sodruzhestvo" passing compulsory training for advanced training programs is regulated by the provisions of the document of the same name NP "AAS" and the regulation "On the procedure for confirmation by members of the NP" Auditing Association Sodruzhestvo "requirements for training under advanced training programs.

Excerpt from the Regulation "On the procedure for confirmation ...":
"2.1. Within a period not later than 4 years from the date of issuance of the auditor's qualification certificate issued for the first time, renewed or issued in exchange, a member of NP AAS submits information on his compliance with the requirements for passing the OQPK.
In the future, a member of NP AAS confirms compliance with the requirement for an annual PC within a period of no later than 3 years from the date of the previous confirmation of compliance with the requirement for an annual PC.
2.2. A member of NP AAS represents in NP AAS:
2.2.1. application (Appendix 1 to these Regulations);
2.2.2. a certified (notarized or at the place of work) copy of the auditor's qualification certificate from both sides;
2.2.3. copies of documents on advanced training certified by a notary or at the place of work.
2.3. Documents provided for in clause 2.2. of this Regulation, are submitted directly to NP AAS or sent by registered mail with a list of attachments and a return receipt.
2.4. Confirmation of compliance by a member of NP AAS with the requirement to pass the OPPK is made no later than 30 working days from the day following the day the NP AAS receives the set of documents provided for in clause 2.2. of this Regulation.
The day of receipt by NP AAS of the set of documents is:
2.4.1. for documents sent by registered mail - the date of delivery of the mail, specified in the return receipt;
2.4.2. for documents submitted to NP AAS directly - the date indicated in the journal of NP AAS on incoming correspondence.
Upon the expiration of the specified period, NP AAS is obliged to confirm the compliance of the NP AAS member with the requirement to pass the OPPK, or submit a reasoned refusal to confirm that the NP AAS member complies with the requirement to pass the OPPK "
The regulation and its annexes can be found

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The decision to switch from licensing the activities of individual companies to issuing permits to specially organized self-regulatory organizations began to be implemented in Russia in 2009. One of the varieties of new alliances became and SRO commonwealth of auditors, the date of transition of which to the new system was 07/01/2009 - the day of the release of the Federal Law “On Auditing”. For another six months, in the transition period until 01.01.2010, the old licenses remained in force, after which only SRO membership of auditors... At the same time, the newly formed organizations themselves were non-profit, and their "fixation" on the market was carried out by entering into the national register of self-regulatory organizations of auditors in Russia.

SRO rating of auditors

Considering the greatest, determined by the law, number of members of SRO auditors in comparison with other similar organizations, the number of such associations in the country has reached only six. Making up SRO rating of auditors in terms of the number of participants and the size of the compensation fund, the picture is as follows:

1. SRO "Audit Chamber of Russia" - almost 39 million rubles. in CF with 6700 participants;
2. SRO "Russian Union of Auditors" - about 35.5 million rubles. with the same number;
3. SRO "Auditing Association Sodruzhestvo" - a little less than 30 million rubles. and nearly 5,900 members of a non-profit partnership;
4. SRO "Russian Collegium of Auditors" - over 17 million rubles. in the fund and more than 4200 partners;
5. SRO "Institute of Professional Auditors" - 14.3 million rubles. with almost 2300 participants.
6. SRO "Guild of Auditors of Regional Institutes of Professional Accountants".

SRO activities of auditors of the above unions applies to the whole country, however, they do not differ in the variety of places of registration - the offices of all six companies are located in Moscow.

SRO commonwealth of auditors

In addition to the law on the activities of auditors, the creation of a self-regulatory organization, joining the SRO of auditors, the number of such a community, financial and other issues are regulated by a number of other legislative acts, among which it should be noted:

• Civil Code of the Russian Federation (Federal Law No. 51 of 20.11.1994);
• The Law on Non-Commercial Organizations (Federal Law No. 7 of 12.-1.1996);
• Law on SRO (Federal Law No. 315 dated 01.12.07);
• The Law on the Activities of Auditors (Federal Law No. 307 of 12/30/2008);
• the Regulation on the licensing of auditors' activities adopted by the RF Government Resolution (No. 80 of 16.02.08).

The result of their adoption was the following set of rules for the creation and operation of audit partnerships:

• to be entered into SRO register of auditors the union must include at least 500 legal entities or 700 individual entrepreneurs meeting the professional qualities necessary for this type of activity;
• SRO standards for auditors are obliged to provide for a system of control over the activities of members of the organization, as well as a set of rewards and punishments for violation of internal rules;
• the non-commercial nature of the SRO and the provision of certain benefits to the partners of the partnership should be compensated by the introduction of a system of financial responsibility of its members (including the entrance fee, membership fees, deductions to the compensation fund and the payment of insurance amounts). Moreover, in SRO auditors join, as a rule, it is allowed on the terms of the installment plan for the largest amounts of payments.

On the part of the state, control over the functioning of audit SROs is entrusted to the Ministry of Finance.

Requirements and standards of SRO auditors

StandardSRO requirements of auditors imply the fulfillment of a number of conditions for applicants for membership - be it companies or individuals.

1. For companies:

• the organizational form of the auditors entering the SRO of the company cannot be municipal, state or joint-stock (open type);
• the number of company employees who have entered into labor contracts with it must be equal to or more than three people;
• the authorized capital in the total financial volume must be more than 50%;
• also more than 50% must be the number of professional auditors included in the collegial executive body - including the manager;
• joining the SRO of auditors possible only for companies with an impeccable business reputation;
• the applicant organization is obliged to ensure that the internal quality control of the work performed in its system is adhered to flawlessly.

2. For auditors:

• the auditor is obliged to provide a qualification certificate;
• have an impeccable business reputation.

SRO standards for auditors also provide for the need for all new members to pay property contributions - in the amount and according to the rules adopted in this self-regulatory organization, as well as strictly observe the internal rules of the partnership union.

A commonwealth of SRO auditors was created with the aim of developing audit activities in the Russian Federation. It originates from the distant '89. All this time, leaders have consistently pursued their goals. The partnership brings together subjects of professional and entrepreneurial audit activity.

The high confidence placed in the organization is confirmed by the highest growth dynamics among all SRO auditors. For example, in 2012, the SRO NP audit association Sodruzhestvo had about 6,000 members. The principles of activity and organization of partnership are determined by the charter. The advantage is that the Commonwealth has an official website where you can learn more about the organization. As for joining the community, it is carried out in accordance with the provisions established by this Charter.

The main activities of the commonwealth

The Commonwealth unites legal entities and individuals carrying out audit activities, having a positive business reputation, as well as those possessing the following positive qualities: objectivity, honesty, independence. Specialists are carriers of invaluable knowledge in the field of IFRS, consulting, valuation, law and accounting. SRO members are managers and specialists with vast experience in the following areas:

• investment audit;
• insurance audit;
• bank audit.

The basis of the activities of NP Sodruzhestvo is positioning its members as unsurpassed specialists in their field, as well as popularizing this profession among users of audit services, providing partnership members with methodological assistance in order to improve their professional activities, assistance in recruiting personnel, corporate protection of the interests of partnership members, as well as other issues related to their activities.

That is why, at present, NP AAS members are able to cope with any task assigned to them, regarding the development of their client's business, to find optimal solutions with the help of management and financial consulting and audit. However, the members of the partnership do not stop there.