The Ministry of Finance clarified the rules of procurement of mandatory audit under 44-FZ
The Agency recalled that for organizations with a state ownership stake of at least 25%, as well as state corporations and unitary enterprises, it is concluded based on the results of an electronic tender in accordance with the procedure established by Law No. 44-FZ. At the same time, the requirement for securing applications and executing the contract is not mandatory.
The Ministry of Finance clarifies that holding such a competition by itself does not form a relationship regulated by Part 1 of Article 1 of Law No. 44-FZ. In accordance with Part 7 of Article 15 of Law No. 44-FZ, when conducting procedures provided for by other federal laws (outside the scope of 44-FZ), the provisions of Articles 14 (on national treatment), 23, 28-30, 34, 35 of Law No. 44-FZ do not apply, unless otherwise established by law.
Thus, when conducting an electronic tender for mandatory audit by organizations specified in Law No. 307-FZ, the rules of Article 14 of Law No. 44-FZ on the national regime do not apply.