Dear Member of the Chamber,
An analysis of applications received by the Chamber of Auditors has revealed that, in some cases, official letters, statements, applications, requests and other correspondence documents addressed to the Chamber on behalf of audit organizations or independent auditors are signed and submitted by persons who are not authorized to act on behalf of the respective persons.
Such cases create uncertainty in determining the author of the document, the representative’s authority, the person bearing legal responsibility, and the official status of the application, and may also hinder the proper management of document circulation and clerical procedures.
In this regard, in order to ensure the legal validity of official documents submitted to the Chamber, the systematic organization of document circulation, and compliance with the requirements of the applicable Instruction on the Conduct of Clerical Work and internal document circulation rules, it is necessary to take into account and comply with the following requirements:
1. Every letter, statement, application, request and other official document of this category submitted to the Chamber of Auditors must be addressed to the Chairman of the Chamber of Auditors of the Republic of Azerbaijan.
2. Documents submitted on behalf of an audit organization must be officially signed by the head of the respective audit organization or a person duly authorized in accordance with the legislation and certified with the organization’s seal.
3. Documents submitted by an independent auditor must be personally signed by the respective independent auditor and certified with the seal used in official correspondence with the Chamber.
4. Where an application is submitted on behalf of a Chamber member through a representative, the original power of attorney clearly confirming the representative’s authority to sign and submit the document, receive a response and, where necessary, receive documents must be attached to the application.
5. A power of attorney issued on behalf of a legal entity must be signed by the head of the legal entity and certified with its seal, while a power of attorney issued on behalf of an independent auditor or an individual must be submitted in notarized form.
6. When correspondence is conducted by email, applications, statements, letters, requests and other official documents of this nature must be certified with an electronic signature in accordance with the requirements of the legislation, or, after being officially signed and sealed, the document must be scanned in full, clearly and in its entirety and sent electronically. Where necessary, the Chamber may require the original of the scanned document to be submitted.
7. When preparing, registering, sending, storing and archiving official correspondence, the requirements of the applicable Instruction on the Conduct of Clerical Work must be observed, and the documents must fully and correctly indicate the date, registration number, addressee, sender, subject of the document, list of attachments, signature, seal and contact person’s details.
Where, in relation to applications submitted without complying with the above requirements, it is not possible to determine the author of the document or the representative’s authority, the applicant may be informed of the need to rectify the deficiencies. Until such deficiencies are rectified, it may not be possible to accept the application for official processing or initiate the official response procedure in relation to the application.
Compliance with these requirements is necessary to ensure the promptness of official correspondence with Chamber members, the legal validity of documents and proper clerical discipline. Please ensure that these requirements are communicated to the relevant structural units, responsible employees and representatives.
