A special recording procedure for certain securities will be in effect until the end of 2025
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21.10.2025
MINISTRY OF FINANCE WILL ESTABLISH SPECIFICS FOR THE APPLICATION OF INTERNATIONAL AUDITING STANDARDS IN THE RUSSIAN FEDERATION
Starting January 1, 2026, documents introduced in Russia containing international auditing standards will be supplemented with information clarifying who must sign in the Russian Federation:
- an auditor's report;
- an expert statement of a practicing specialist;
- an assurance report or conclusion;
- a report on the review of forecast financial information;
- a report on the agreed-upon procedures engagement.
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