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THE CHAMBER OF AUDITORS

Regulatory Legal Documents of the Chamber 2025

> No. 374/8, 28.02.2025 On the Commentary to International Standard on Auditing (ISA) 700 (Revised) – Forming an Opinion and Reporting on Financial Statements (COMMENTARY)

> No. 375/4, 23.04.2025 On the Commentary to ISA 600 (Revised) and the Consequential Amendments to Other Standards

> No. 377/2, 13.06.2025 On the Commentary to the International Standard on Auditing "Audits of Financial Statements of Less Complex Entities" (COMMENTARY)

> No. 373/1, 24.01.2025 On the Guidance for the Application of the International Code of Ethics for Professional Accountants (including International Independence Standards) (GUIDANCE)

> No. 379/3, 17.09.2025 On the Approval of the "Guidelines for Conducting Internal Audit in the Chamber of Auditors of the Republic of Azerbaijan" (GUIDELINES)

> No. 376/4, 02.05.2025  On Improving the "Rules for Conducting Examinations for Obtaining the Auditor Qualification" (RULES)

> No. 380/5, 09.10.2025 On the Draft "Model Regulations on the Audit Committee" (REGULATIONS)

> No. 381/1, 03.11.2025 On the Publication of the Book "Audit and Accountability: Combating Money Laundering"

 

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About us

  • Our history
  • Management
  • Structure of the Chamber
  • Departments of the Chamber
  • Council of the Chamber
  • Appeal council

Standards

  • International Auditing Standards
  • International Education Standards
  • International Financial Reporting Standards
  • European Union Directives
  • Other international documents

Legislation

  • Constitution
  • Laws
  • Codes
  • Decrees and Orders of the President of the Republic of Azerbaijan
  • Decisions and Orders of the Cabinet of Ministers
  • Normative-legal documents of the Chamber

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