The Finance Ministry and the Federal Antimonopoly Service explained how to procure mandatory audit services

9 February 2018, Friday

Customers under Law No. 223-FZ, which are not listed in the Law on Auditing, need to purchase mandatory audit services in accordance with Law No. 223-FZ and the procurement clause.

All organizations mentioned in the Law on Auditing Activities are obliged to purchase such services only through an open tender according to the rules provided for in Law No. 44-FZ.

Customers under Law N 223-FZ in such a situation should apply those provisions of Law N 44-FZ, which relate to the selection of the performer. The rules on planning, rationing of purchases, execution of contracts are not necessary to observe. If the competition did not take place and you can conclude a contract with a single supplier, you do not need to ask the consent of the supervisory authority for this. If the competition is declared invalid and it is necessary to conduct a new purchase, an open competition is the mandatory form for it.

Customers under Law No. 44-FZ are required to establish requirements for securing an application and a contract.

Document:

Letter of the Ministry of Finance of the Russian Federation No. 24-04-06 / 3691, FAS of Russia No. RP / 4072/18 of 01.24.2018