On conducting a mandatory audit of annual accounting and (or) financial statements

On February 20, 2021, Resolution No. 6 of the Ministry of Finance of the Republic of Belarus of January 14, 2021 "On Amendments to Resolutions of the Ministry of Finance of the Republic of Belarus" came into force, which amended Resolution No. 58 of the Ministry of Finance of the Republic of Belarus of October 18, 2019 "On the Database of Organizations Whose Annual Financial Statements Are Subject to Mandatory Audit" (hereinafter referred to as Resolution No. 58). According to Resolution No. 58, information on the fact of a mandatory audit of financial statements is submitted to the Ministry of Finance by the audited entity by filling out a questionnaire posted on the official website of the Ministry of Finance www.minfin.gov.byin the global computer network Internet in the section "Audit Activity".

The deadline for submitting the above information is within one month from the date of receipt of the auditor's report in case of a mandatory audit of financial statements, but no later than July 15 of the year following the reporting year.