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Sro aas official. General information and contacts

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The decision to switch from licensing the activities of individual companies to issuing permits to specially organized self-regulatory organizations began to be implemented in Russia in 2009. One of the varieties of new unions was and SRO commonwealth of auditors, the date of transition of which to new system became 01.07.2009 - the day of the release of the Federal Law "On Auditing". For another six months, during the transitional period until 01.01.2010, the old licenses remained valid, after which it was possible to engage in audit activities only membership in the SRO of auditors. At the same time, the newly formed organizations themselves were non-profit, and their “fixation” in the market was carried out by entering into the national register of SRO auditors in Russia.

Rating of SRO auditors

Considering the most determined by law, number of members of SRO auditors in comparison with other similar organizations, the number of such associations in the country has reached only six. Composing rating of SRO auditors in terms of the number of participants and the size of the compensation fund, the picture is as follows:

SRO "Audit Chamber of Russia" - almost 39 million rubles. in CF with 6700 participants;
SRO "Russian Union of Auditors" - about 35.5 million rubles. with the same number;
SRO "Audit Association Commonwealth" - a little less than 30 million rubles. and almost 5900 members non-profit partnership;
SRO "Russian Board of Auditors" - over 17 million rubles. in the fund and more than 4200 partners;
SRO "Institute of Professional Auditors" - 14.3 million rubles. with almost 2300 participants.
SRO Guild of Auditors Regional Institutes Professional Accountants.

Activities of SRO auditors of the above unions extends to the whole country, however, they do not differ in the variety of places of registration - the offices of all six companies are located in Moscow.

SRO commonwealth of auditors

In addition to the law on the activities of auditors, the creation self-regulatory organization, joining the SRO of auditors, the size of such a community, financial and other issues are regulated by a number of other legislative acts, among which it should be noted:

Civil Code of the Russian Federation (FZ No. 51 of November 20, 1994);
Law on non-profit organizations(FZ No. 7 dated 12.-1.1996);
Law on SRO (FZ No. 315 of 01.12.07);
Law on the activities of auditors (FZ No. 307 of 12/30/08);
the Regulation on Licensing the Activities of Auditors adopted by the Decree of the Government of the Russian Federation (No. 80 dated February 16, 2008).

The result of their adoption was the following set of rules for the creation and functioning of audit partnerships:

for entry into register of SRO auditors the union must include at least 500 legal entities or 700 individual entrepreneurs that satisfy professional qualities necessary for this type of activity;
standards of SRO auditors are obliged to provide for the existence of a system of control over the activities of members of the organization, as well as a set of rewards and punishments for violation of internal rules;
the non-commercial nature of the SRO and the provision of certain benefits to the participants of the partnership should be compensated by the introduction of a system of financial responsibility of its members (including the entry fee, membership dues, deductions to the compensation fund and contributions to insurance). At the same time, in SRO of auditors to join, as a rule, is also allowed on the terms of installment payments for the largest amounts of payments.

On the part of the state, control over the functioning of audit SROs is entrusted to the Ministry of Finance.

Requirements and standards of SRO auditors

Standardrequirements of SRO auditors involve the fulfillment of a number of conditions for applicants for membership - whether companies or individuals.

1. For companies:

the organizational form of a company entering the SRO of auditors cannot be municipal, state or joint-stock (open type);
the number of employees of the company who have concluded contracts with it employment contracts, must be equal to or greater than three persons;
the authorized capital in the total financial volume must be more than 50%;
also more than 50% must be the number professional auditors members of the collegial executive body - including the manager;
joining the SRO of auditors possible only for companies with an impeccable business reputation;
The applicant organization must ensure that internal control the quality of the work performed in its system is observed flawlessly.

2. For auditors:

the auditor is obliged to provide a qualification certificate;
have an impeccable business reputation.

Standards of SRO auditors also provide for the need for all new members to pay property contributions - in the amount and according to the rules adopted in this self-regulatory organization, as well as strictly observe the internal norms of the partnership.

The procedure for interaction on registration and conclusion of training contracts for members of NP AAS

It is necessary to send the completed application form (in Word format) by e-mail: [email protected](if the contract is concluded with a legal entity, the details of the organization must be indicated in the questionnaire).
After receiving the contract from UMC:

fill in the bank details of the organization and / or data of the student (s),
pay for tuition fees at St Petersburg University in accordance with the details specified in the sample payment documents sent along with the contract.

Submit the documents in accordance with the list no later than the first day of the start of classes (if the student is late for the first lecture, please notify about it - this is important for the formation of group lists).

LIST OF DOCUMENTS,
required to pass the mandatory advanced training of certified auditors at the EMC of the Faculty of Economics of St. Petersburg State University:

A completed application form for advanced training at the UMC in electronic and printed form (signed by the student).
Agreement signed by the Customer/Listener (in the number of copies specified in the last paragraph).
The act of acceptance and delivery of the services rendered, signed by the Customer / Listener (in the number of copies indicated in the last paragraph).
A copy of the payment document confirming payment for advanced training under the contract (the cost of training is 9 & nbsp 500 rubles 00 kopecks per student, discounts are not provided, VAT is not subject to Chapter 21, Article 149, Clause 14 of the Tax Code of the Russian Federation).

Attention! Payment must be made STRICTLY in accordance with the sample payment documents sent with the contract.

The procedure for the auditors-members of SRO NP "Audit Association Commonwealth" to undergo mandatory training in advanced training programs is regulated by the provisions of the document of the same name by NP "AAC" and the regulation "On the procedure for confirming by members of NP "Audit Association Commonwealth" the requirement to undergo training in advanced training programs".

Excerpt from the Regulations "On the confirmation procedure ...":
"2.1. Not later than 4 years from the date of issuance of the auditor's qualification certificate, issued for the first time, extended or issued in the course of exchange, a member of the NP AAS shall provide information on his compliance with the requirement to pass the CPD.
In the future, a member of the NP AAC confirms compliance with the annual PK requirement no later than 3 years from the date of the previous confirmation of compliance with the annual PK requirement.
2.2. A member of NP AAS represents in NP AAS:
2.2.1. application (Appendix 1 to this Regulation);
2.2.2. a copy of the auditor's qualification certificate certified (by a notary or at the place of work) on both sides;
2.2.3. copies of documents on advanced training certified by a notary or at the place of work.
2.3. Documents provided for in clause 2.2. of these Regulations are submitted directly to NP AAS or sent by registered mail with a list of attachments and a return receipt.
2.4. Confirmation of compliance by a member of NP AAC with the requirement to pass the OPPC is made no later than 30 working days from the day following the day the NP AAS receives a set of documents provided for in paragraph 2.2. of this Regulation.
The date of receipt by NP AAS of a set of documents is:
2.4.1. for documents sent by registered mail, the date of delivery postal item specified in the notice of delivery;
2.4.2. for documents submitted directly to NP AAS - the date indicated in the journal of NP AAS on incoming correspondence.
After the expiration of the specified period, the NP AAS is obliged to confirm that the member of the NP AAS complies with the requirement to pass the OPPC, or submit a reasoned refusal to confirm that the member of the NP AAS complies with the requirement to pass the OPPC"
The regulation and its appendices can be found

A commonwealth of SRO auditors has been created with the aim of developing auditing activities in the Russian Federation. It originates from the distant 89 years. All this time, leaders consistently followed their goals. The partnership unites the subjects of professional and entrepreneurial audit activity.

The high trust placed in the organization is confirmed by the highest growth dynamics among all SRO auditors. For example, in 2012, the SRO NP Audit Association Commonwealth had about 6,000 members. The charter determines the basis for the activities and organization of the partnership. The advantage is that the Commonwealth has an official website where you can learn more about the organization. As for joining the Commonwealth, it is carried out in accordance with the provisions established by this Charter.

The main activities of the Commonwealth

The Commonwealth unites legal and individuals, carrying out audit activities, having a positive business reputation, as well as having the following positive qualities: objectivity, honesty, independence. Specialists are carriers of invaluable knowledge in the field of IFRS, consulting, valuation, law and accounting. SRO members are managers and specialists with vast experience in the following areas:

investment audit;
insurance audit;
banking audit.

The basis of the activity of NP Commonwealth is the positioning of its members as unsurpassed specialists in their field, as well as the popularization of this profession among users of audit services, the provision of methodological assistance by members of the partnership in order to improve their professional activity assistance in recruitment, corporate protection interests of the members of the partnership, as well as other issues related to their activities.

That is why, at present, NP AAC members are able to cope with any task assigned to them regarding the development of their client's business, to find optimal solutions with the help of management and financial consulting and audit. However, the members of the partnership do not stop there.