UMthetho Audit № 307-FZ njengoko ulungisiwe

Umsebenzi yoPhicotho igqalwa ulawulo nolwaluso, kwaye ke ngoko kufuneka ngokungqongqo kulawulwa ngurhulumente. Federal Law №307 yamiselwa ngenxa yale njongo "On Uphicotho", limisa amagatya ezingundoqo ezimalunga nemisebenzi kunye namalungelo yabaphicothi-zincwadi. Lo mthetho uza ukuxoxwa ingenkcukacha kweli nqaku.

On Imisebenzi Audit

Yintoni i uphicotho? Ngokutsho komthetho, uphicotho oluzimeleyo idatha ingxelo lokuthobela kunye nemigangatho emiselwe. Ungene ngokuchaneka yeengxelo zemali, ukubona ukunyhashwa kunye nobuqhophololo kunokwenzeka.

YoMphicothi - umntu owenza iinkonzo zophicotho. Lonke ulawulo nelawula umsebenzi kugqalwa ingcali kufuneka zilandele ngqo kunye nomthetho. Kungenjalo, wonke umsebenzi wenziwe azithathwa kuphicotho.

№307 FZ "On Uphicotho" ukwanikezela ukuba phicotho lungenakuba indawo imisebenzi yolawulo lwemizimba karhulumente. Le ntlobo eyongezelelweyo ezimeleyo yomsebenzi wayamene kunye nokunyanzeliswa komthetho karhulumente.

Auditors kunye nophicotho

Yintoni ngumbutho zincwadi? UMthetho № 307-FZ "On umsebenzi zophicotho" unika le nkcazo ilandelayo:

• umbutho kusekwa ngokwemiba yorhwebo, nto leyo ngumbutho abaphicothi-zincwadi, ukuvelisa uphicotho oluzimeleyo accounting iingxelo (zemali) sequmrhu ngenjongo yokuvakalisa uluvo inokuthenjwa.

kumbutho ngamnye uphicotho iya kuhlawulwa kwi kwirejista karhulumente okhethekileyo. Ukusebenza abantu bayo bendalo (abaphicothi) kufuneka isiqinisekiso zemfundo enika imvume yokwenza loo msebenzi zophicotho.

Uphicotho olugunyazisiweyo lwenziwa kwezi meko zilandelayo:

• izibambiso inkampani bavuma norhwebo;
• umbutho ngohlobo lomthetho wohlobo joint-stock yoluntu;
• Nzuzo kusuka ukuthengiswa kweemveliso into engange ngaphezu kwezigidi 400 kangangeminyaka eli nyaka-mali;
• mbutho umele ityhila iingxelo ezidityanisiweyo zemali ezihlanganisiweyo zonyaka;
• kwezinye iimeko emiselwe nguMthetho Federal.

Uphicotho olugunyazisiweyo yenziwa ngonyaka ngamnye.

Amalungelo kunye nemisebenzi yabaphicothi-zincwadi

Federal Law N 307 "On umsebenzi zophicotho" umisela amagunya eziphambili kunye nemisebenzi yezi imibutho. Umzekelo, umphicothi-zincwadi unelungelo:

• ukuba nokuzimisela elizimeleyo iindlela kunye neentlobo neenkonzo zobungcali;
• ukuba bafunde la maxwebhu epheleleyo enxulumene nemisebenzi yezoqoqosho kunye yemali qumrhu;
• ukukhangela nayiphi na ipropati echaziweyo kwi usebenziso lwamaxwebhu;
• ukuze kufunyanwe ubungqina kumagosa kunye ukucacise wavuswa ngexesha imiba yophicotho;
• ukwala ukuphumeza imisebenzi yabo, ukuba iziko ayiboneleli onke amaxwebhu ayimfuneko;
• nelokusebenzisa nawaphi na amanye amalungelo ecaciswe kwimvumelwano.

Useka umthetho kunye nemisebenzi engundoqo abaphicothi-zincwadi. Ngoko ke, nanku ke kubalulekile ukuphawula:

• igatya umphicothi ingcaciso kwiqumrhu eziphicothiweyo malunga ubulungu yomphicothi;
• transfer kwangexesha iingxelo zophicotho;
• ukuyila kwamaxwebhu Russian;
• nolondolozo lweerekhodi;
• ukwazisa iziko eziphicothiweyo lwezenzo zokuxhaphaza urhwaphilizo ngakumbi.

Enye into yemini abaphicothi ke ukubambelela ngokungqongqo nemigangatho. Phezu kwabo kuya kuxutyushwa ngakumbi.

imigangatho umsebenzi audit

Eli nqaku yesixhenxe uMthetho Federal №307 "On umsebenzi zophicotho" umisela imfuno imigangatho kunye neekhowudi lokuziphatha yabaphicothi-zincwadi. Yintoni na? Umthetho uchaza imigangatho njengoko uhlobo olulodwa uxwebhu, equlathe iimfuno iinkqubo zophicotho-zincwadi. Imigangatho akufanele:

• ngokuchasene nemigangatho yamazwe ngamazwe;
• nezikhubekiso yokuphunyezwa kwe umsebenzi yophicotho-zincwadi.

Yintoni ikhowudi lokuziphatha yabaphicothi-zincwadi? Ngokutsho komthetho, yaye yingqokelela lwemithetho yokuziphatha kufuneka babonwe ngabaphicothi kunye nemibutho zophicotho. Code zenziwe neyamkelweyo umbutho self-nowolawulo ngasinye ngokwahlukeneyo.

Ngomhla ukuzimela ngabaphicothi

Federal uMthetho №307 "On umsebenzi zophicotho" kwiSiqendu 8 umisela amalungiselelo esicacisa ukuzimela abaphicothi kunye nemibutho yabo. Ekuqaleni, uthi abo bangakwaziyo enze uphicotho. Olu luhlu luquka abaphicothi:

• ngumseki sequmrhu, zincwadi yayo abaziintloko okanye intloko;
• Bona nezizalwane liqumrhu;
• Abaphicothi ngamnye bazifumana kwisithuba seminyaka emithathu iinkonzo iqela eziphicothiweyo kwi kubuyiselwa mali, ulawulo yayo, ingxelo-mali;
• kunye nabanye, ngokungqinelana noMthetho Federal №307.

Kulula ukuba baqashele ukuba zonke ezi imithetho yaqaliswa ukuthintela urhwaphilizo "yokuzifihla" asebenza nabo. Inkqubo ukuhlawulwa imisebenzi zophicotho kunye nentlawulo yayo emiselwe amaqela sivumelwano.

Abahloli akufuneki benze izenzo ezihlambela amalungelo kunye nomdla nakumaqumrhu eziphicothiweyo. Ngenxa yoko, ingqiqo a amahlebo yophicotho ekhethekileyo yaziswa, nto leyo eza kuxutyushwa ngakumbi.

On ngasese audit

Federal uMthetho "On umsebenzi zophicotho" (№307-FZ) elibeka ingqikelelo iimfihlelo zokuphicothwa kweencwadi. Yintoni na? Eli nqaku wethoba umthetho othintela ukuxela naluphi na ulwazi okanye amaxwebhu (ngaphandle ulwazi ngawo iqumrhu), ulwazi malunga isivumelwano ukunikezela ngeenkonzo, kwakunye amaxabiso ezi nkonzo.

Bonke abaqeshwa kwimibutho zophicotho zinyanzelekile ukuba ukuqinisekisa ukuba yimfihlo ukwaziswa okuyimfihlo zophicotho. Nina amaxwebhu kunye nolwazi okumisele le mfihlelo ayikwazi ukuthumela, ukuba amaqela wesithathu ezingahambelaniyo kwisivumelwano zophicotho.

Ngokutsho Federal uMthetho №307 "On Uphicotho", ukubhengezwa iimfihlelo uphicotho iquka nokubekwa ityala. Phantsi komthetho federal, umntu ongawuthobeliyo baqinisekise ukuba ulwazi neenkcukacha, unyanzelekile ukuba ahlawule umonakalo ngokungqinelana nenkqubo emiselwe ngumthetho.

Ukulawulwa abaphicothi

Yamkele uMthetho №307 "On umsebenzi zophicotho" libhekisela abaphicothi kunye nemibutho zabo abantu abazimeleyo. Noko ke, umgaqo geqe akuthethi akuyomfuneko ukusuka kulawulo ngurhulumente.

Inqaku le-10 lichaza ukuba ukuzeyisa. Ngaloo ndlela, abameli beenkampani zophicotho zinyanzelekile ukuba:

• ukuseka nokugcina imithetho yolawulo lwangaphakathi yomsebenzi yobungcali;
• phantsi kwimisebenzi yolawulo lwangaphandle zimela amagunya karhulumente amaxwebhu ayimfuneko;
• ukuba bathathe inxaxheba kule self-regulatory umbutho abaphicothi-zincwadi, ukuba ngamalungu.

Inqaku le-11, kwelinye icala, ubalisa ibali kukho imibutho yophicotho yolawulo lwangaphandle kunye namalungu ayo. Ngokukodwa, ubalula isifundo yolawulo lwangaphandle. Le ukungqinelana neemfuno zomthetho federal, kwakunye inzaliseko kwangethuba-odolo esemthethweni evela kurhulumente. ngaphezulu A kancinane ulawulo karhulumente ukuba imisebenzi yophicotho-zincwadi iya kuxoxwa kamva.

umthetho karhulumente

№307 FZ "On Imisebenzi Ukuphicothwa" (30.12.2008) umisela imigaqo esisiseko ulawulo karhulumente umsebenzi zincwadi. Ngoko ke, urhulumente unyanzelekile ukuba:

• kuqulunqo lomgaqo-nkqubo zoluntu kwinkalo uphicotho;
• basebenzise imigaqo elawula oko;
• agcine irejista yoluntu kwimibutho self-regulatory;
• ukwenza ezinye amagunya, kubonakala kwiSiqendu 15 lomThetho Federal phantsi ingqalelo.