Екатерина Чернявская
AndreyPopov / Depositphotos.com
Кабмин предлагает установить как общее требование о независимости аудиторов, так и основы разработки правил о ней. Так, под независимостью аудиторов и аудиторских организаций предполагается понимать отсутствие имущественной, родственной или другой зависимости от аудируемого лица, его учредителей (участников, акционеров), руководителей и других должностных лиц1.
Планируется, что правила такой независимости будут представлять собой документ, содержащий:
основные требования к ней, в том числе к выявлению обстоятельств, создающих угрозу независимости аудиторской организации, аудитора, рисков возникновения такой угрозы; меры по ее предотвращению, устранению либо снижению уровня этой угрозы.
Их предполагается разработать на основании кодекса этики профессиональных бухгалтеров, принимаемого Международной федерацией бухгалтеров.
Также документом предлагается установить, кто в рамках действия Федерального закона от 30 декабря 2008 года № 307-ФЗ «Об аудиторской деятельности» будет пониматься под контролирующими и подконтрольными лицами. Так, контролирующим лицом предлагается считать лицо, имеющие право прямо или косвенно (через подконтрольных ему лиц) распоряжаться в силу участия в подконтрольной организации, на основании договоров доверительного управления имуществом, простого товарищества, поручения, акционерного соглашения, иного соглашения, предметом которого является осуществление прав, удостоверенных акциями (долями) подконтрольной организации, более 50% голосов в высшем органе управления подконтрольной организации. Кроме того, контролирующими лицами могут стать лица, имеющие право назначать (избирать) единоличный исполнительный орган и (или) более 50 % состава коллегиального органа управления подконтрольной организации.
Отметим, что с 4 мая текущего года индивидуальные аудиторы и аудиторские организации обязаны уведомлять Росфинмониторинг о любых основаниях полагать, что сделки или финансовые операции аудируемого лица связаны с легализацией (отмыванием) доходов, полученных преступным путем, или финансированием терроризма.
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1 С текстом законопроекта № 560573-7 «О внесении изменений в статьи 7 и 8 Федерального закона «Об аудиторской деятельности» (в части уточнения положений о независимости и профессиональной этике)» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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