The Ministry of Finance has approved an order introducing limited amendments to the International Standard on Auditing 700 "Forming an Opinion and Concluding an Opinion on Financial Statements" and ISA 260 "Information Interaction with Persons Responsible for Corporate Governance".
The changes are aimed at disclosure of information by auditors in relation to socially significant organizations.
Socially significant organizations, in accordance with the law "On Auditing", include, among other things, organizations in whose authorized capital the share of state ownership is at least 25%.
The document comes into force from the date of its official publication and is applied from July 15, 2025.
