National auditing rules approved in Belarus

National rules of auditing activity approved by the decree of the Ministry of Finance of Belarus, the correspondent of the agency "Minsk-Novosti".

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The relevant legal act of August 20, 2026 No. 41 was published on the National Legal Internet Portal and enters into force on September 17. The following rules of audit activity were approved: “Initial and comparable data in accounting and (or) financial statements”, “Environmental issues assessment in the audit of accounting and (or) financial statements”, “Reflection in the auditor’s report of events that occurred after the reporting date”, “Other information in documents containing audited accounting and (or) financial statements”, “Essence in the audit”.

In addition, the document published some resolutions of the Ministry of Finance recognized as invalid.