Azerbaijan Considers Bill on Sanctions for Avoiding Compulsory Audit
OREANDA-NEWS. February 17, 2010. Vakhid Novruzov, the chairperson of the Chamber of Auditors of Azerbaijan, says that the Chamber has already drafted a document with additions and amendments to the Code of Administrative Breaches.
“The bill is now under consideration of the Cabinet Ministers. Practice of administrative penalties in respect to organizations avoiding compulsory audit will be introduced in compliance with it. Penalty size is offered to be at the level of average cost of the contract for audit in the country for the previous year,” Novruzov said.
The country is lacking such system now, although tax legislation demands annual compulsory audit.
“The amendments concern 14 groups of enterprises (investment funds, banks, insurance companies, etc) subjected to annual audit. We don’t suggest expansion of this list as it is sufficiently wide,” Novruzov said.
Azerbaijan is numbering about 55 auditors.
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