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Applying for a license to perform audit activities
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Description of the service


Applying for permission to audit organizations for audit activities.

Sphere of the service

Licensing and Permits

Category of the service recipient


Entities.

The organization

Ministry of Finance of the Republic of Uzbekistan

Contacts

Ministry of Finance of the Republic of Uzbekistan



Address: Republic of Uzbekistan, 100008, Tashkent, pl. Independence, 5



Telephone: +998 (71) 233-70-73

Documents required to get the service


Auditing organization , duly registered by the Ministry of Justice , to obtain a license for auditing is the licensing authority an application accompanied by the following documents:



  • certified copies of the auditor's qualification certificates and international certificates of the accountant belonging to the staff auditors, in an amount corresponding to the minimum number of staff auditors, including those having an international accountant's certificate, established by law;

  • labor books (copies are copied, originals are returned) or their copies and copies of orders for the employment of full-time auditors at the main place of work in the amount corresponding to the minimum number of staff auditors certified by the legislation, certified at the place of work;

  • a copy of the document evidencing the formation of the authorized capital in full in the amount provided for by the legislation for the relevant type of license for auditing;

  • bank payment document certifying the payment of the application fee.

Legal basis for service provision


Cabinet of Ministers of the Republic of Uzbekistan "On improvement of audit activity and increasing the role of audits" of September 22, 2000 N 365

Cost and method of payment for the service


For consideration by the licensing authority the documents shall be paid a fee of one minimum wage (on the date of payment).



For the issuance of the license state duty is charged at a rate of four times the minimum wage.

Period of dealing with an application


Application processing time of the audit organization and the decision to grant or refuse to grant a license is 15 calendar days from the date of receipt of the application and documents required to obtain a license.

Methods for obtaining results


Personally.

Result of the service


The notice of the made decision (about delivery or refusal in licensing).

Reasons for refusal


The licensing authority may refuse the audit organization to issue a license for the reasons provided by the audit organization improperly executed documents, the document contains false or distorted data, as well as discrepancies audit organization licensing requirements and conditions.



Refusal to grant a license on other grounds, including on grounds that are not allowed.

Order of appeal


Decisions of the licensing body can be appealed by audit organization in accordance with the established procedure in court.

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