The Ministry of Finance has updated some national auditing rules

The Ministry of Finance has updated some national auditing rules. This is stipulated by the resolution of the department of August 20, 2026 No. 41, reports sb.by with reference to the National Legal Internet Portal.

The following national audit rules 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”.

The rules establish uniform requirements for the actions of audit organizations, auditors operating as individual entrepreneurs in the relevant areas.

A number of resolutions of the Ministry of Finance were declared invalid, including No. 24 of March 6, 2001, No. 124 of September 5, 2002, and No. 133 of September 25, 2002.

The legal act was adopted in accordance with the law “On audit activity”. It comes into force on September 17.

National rules of auditing activity – regulatory legal acts adopted by the Ministry of Finance, establishing requirements for the procedure for conducting audit activities. Audit organizations, auditors-individual entrepreneurs in the implementation of auditing activities conduct an audit of accounting and (or) financial statements and provide other audit services, the procedure for the provision of which is established by national auditing rules and international auditing standards.

Other audit services include: auditing of financial information within the framework of special audit tasks, including services for independent evaluation of the activities of legal entities (individual entrepreneurs) upon their liquidation (termination of activities); conducting a review of accounting and (or) financial statements and other financial information; conducting an analysis of forecast financial information; conducting coordinated procedures with respect to financial information; fulfilling the task of compiling financial information; other audit services determined by international auditing standards operating in the territory of the Republic of Belarus.