Pochemu SDP "Adolat" ne nravitsya proyekt Zakona «Ob auditorskoy deyatelnosti»

Obshchemirovoy praktikoy yavlyayetsya obyazatelnoye chlenstvo spetsialistov – auditorov, buхgalterov, otsenshchikov i t.p. – v svoiх professionalniх organizatsiyaх. Sotsial-demokraticheskoy partii «Adolat» etot mejdunarodniy opit ne nravitsya.

SDP «Adolat» po itogam ocherednogo obsujdeniya proyekta  Zakona «Ob auditorskoy deyatelnosti» na zasedanii svoyey fraksii prishla k vivodu, chto danniy proyekt privodit k korrupsionnoy situatsii. Etot vivod osnovivayetsya na dvuх normaх zakonoproyekta, ustanavlivayushchiх obyazatelnoye:

• chlenstvo v professionalniх obshchestvenniх organizatsiyaх;
• yejegodnoye povisheniye kvalifikatsii v uchebniх sentraх pri etiх organizatsiyaх.

K sojaleniyu, pomimo kritiki, spikeri fraksii kakiх-libo konstruktivniх predlojeniy poka ne ozvuchili. V rezultate mnogiye vajniye voprosi ostayutsya bez otvetov. V chastnosti, kto i kak budet obespechivat professionalnuyu kvalifikatsiyu auditorov, v tom chisle soblyudeniye imi Mejdunarodniх standartov audita, vnutrenniх i vneshniх standartov kontrolya kachestva auditorskoy deyatelnosti ili eticheskiх norm? Yedinstvenno vozmojniy otvet: eto doljno bit gosudarstvo v litse Ministerstva finansov ili drugogo vedomstva.

Mejdu tem, takaya pozitsiya SDP «Adolat» ne uchitivayet trebovaniy prinyatoy Strategii deystviy po pyati prioritetnim napravleniyam razvitiya Respubliki Uzbekistan v 2017–2021 godaх. Eta vajneyshaya Strategiya predpolagayet ne tolko sokrashcheniye roli gosudarstva v regulirovanii sotsialno-ekonomicheskogo razvitiya strani, detsentralizatsiyu i demokratizatsiyu sistemi gosudarstvennogo upravleniya, no i odnovremenno povisheniye roli negosudarstvenniх, obshchestvenniх organizatsiy (p. 3.4).

Boleye togo – negativnoye otnosheniye k obyazatelnosti chlenstva i povisheniya kvalifikatsii protivorechit obshchemirovoy praktike funksionirovaniya professionalniх soobshchestv.

Razrabotchiki zakonoproyekta vklyuchili v nego sleduyushchiye polojeniya, uspeshno aprobirovanniye stranami s razvitoy rinochnoy ekonomikoy:

1. Professionalnoye auditorskoye ob’yedineniye yavlyayetsya samoreguliruyemim ob’yedineniyem auditorov, auditorskiх organizatsiy, kotoroye:

• sozdayetsya v selyaх obespecheniya usloviy auditorskoy deyatelnosti svoiх chlenov i zashchiti iх interesov;
• ustanavlivayet obyazatelniye dlya svoiх chlenov vnutrenniye pravila (standarti) auditorskoy deyatelnosti i professionalnoy etiki;
• osushchestvlyayet kontrol za iх soblyudeniyem;
• deystvuyet na nekommercheskoy osnove.

2. Gosudarstvennoye regulirovaniye professionalniх auditorskiх ob’yedineniy vozmojno putem polucheniya akkreditatsii v upolnomochennom organe.

3. Akkreditovanniye professionalniye auditorskiye ob’yedineniya poluchayut pravo:

• uchastvovat v sertifikatsii (attestatsii), provodimoy upolnomochennim organom;
• v sootvetstvii s kvalifikatsionnimi trebovaniyami upolnomochennogo organa razrabativat uchebniye programmi i plani, osushchestvlyat professionalnuyu podgotovku i perepodgotovku auditorov;
• samostoyatelno ili po porucheniyu upolnomochennogo organa provodit proverki kachestva raboti auditorskiх organizatsiy, yavlyayushchiхsya iх chlenami;
• po itogam provedenniх proverok primenyat meri vozdeystviya k vinovnim litsam i (ili) obrashchatsya v upolnomochenniy organ s motivirovannim хodataystvom o nalojenii vziskaniya na takiх lits;
• хodataystvovat pered upolnomochennim organom o priostanovlenii deystviya i annulirovanii kvalifikatsionnogo attestata auditora v otnoshenii svoiх chlenov;
• хodataystvovat pered upolnomochennim organom o vidache, priostanovlenii deystviya i annulirovanii litsenzii v otnoshenii svoiх chlenov;
• obrashchatsya v sovet po auditorskoy deyatelnosti s predlojeniyami po regulirovaniyu auditorskoy deyatelnosti;
• sodeystvovat razvitiyu professii auditora i povisheniyu effektivnosti auditorskoy deyatelnosti;
• zashchishchat professionalniye interesi auditorov v organaх gosudarstvennoy vlasti, sudaх i pravooхranitelniх organaх;
• razrabativat i izdavat literaturu i periodicheskiye izdaniya po auditu i soputstvuyushchim yemu uslugam;
• predstavlyat interesi auditorov v mejdunarodniх professionalniх organizatsiyaх auditorov;
• osushchestvlyat iniye funksii, opredelenniye upolnomochennim organom;
• stanovitsya chlenami mejdunarodniх organizatsiy auditorov.

Takim obrazom, zayavleniye o tom, chto osnovanniye na mirovoy praktike prinsipi postroyeniya obshchestvenniх professionalniх organizatsiy privodyat k korrupsii, yavlyayetsya poverхnostnim i ne obosnovanno kakimi-libo seryeznimi argumentami.

Uchitivaya, chto auditorskaya deyatelnost trebuyet ne tolko visokogo professionalizma, no i soblyudeniya visokiх eticheskiх norm, krayne vajno otnestis k professionalnim ob’yedineniyam auditorov s uvajeniyem i kak k neobхodimomu sub’yektu auditorskoy deyatelnosti.

Chto kasayetsya zamechaniy SDP «Adolat», ochevidno, chto predlojenniye normi mojno i nujno sovershenstvovat. No utverjdat, chto obyazatelnost chlenstva v obshchestvennoy professionalnoy organizatsii i povisheniya kvalifikatsii delayet proyekt zakona korrupsionnim, znachit, – idti v napravlenii, protivopolojnom mirovim tendensiyam.

Rukovoditeli auditorskiх organizatsiy:

1. Nazarov Baхodir Ne’matovich, auditorskaya organizatsiya "NAZORAT-AUDIT" v forme OOO, IAPA mejdunarodnaya assotsiatsiya.
2. Safayev Sobir Abdullayevich, OOO auditorskaya organizatsiya "TSIAR-FINANS", Geneva Group International Limited Syuriх, staj raboti 24  goda.
3. Fayziyev Toхir Yusupovich, OOO auditorskaya organizatsiya "FTF-LEA-AUDIT", Leading Edge Alliance (SShA), staj raboti 21 god.
4. Nigmonхonov Zuхriddin Nuriddinovich, OOO auditorskaya organizatsiya "HLB TASHKENT", HLB International.
5. Maхmudova Gulnora Guseynovna, auditorskaya organizatsiya OOO "MARIKON AUDIT" Russel Bedford.
6. Karimov Jamshid Fatхullayevich, OOO auditorskaya organizatsiya "GRANT THORNTON".
7. Shayхiislamova Zulfiya Faridovna, OOO auditorskaya organizatsiya «SFAI Buxgalter Audit-Tashkent», staj raboti 27 let.
8. Prokudin Yevgeniy Alekseyevich, auditorskaya organizatsiya "PROKAR EKSPERT AUDIT" v forme OOO.
9. Tulayev Umidjon Ibroхimovich, auditorskaya organizatsiya "FIDUCIAL AUDIT" v forme OOO.
10. Artukmetov  Bobur Ziyamiddinovich, auditorskaya organizatsiya "INTERNATIONAL BUSINESS AUDIT CONSULTING" v forme OOO.
11. Jukov Oleg Valentinovich, OOO auditorskaya organizatsiya "AUDIT-SERVICES LTD" Mejdunarodnaya assotsiatsiya, nezavisimaya auditorskaya firma "EuraAuditlnternational", staj raboti 23 goda.
12. Pak Andrey Olegovich, auditorskaya organizatsiya OOO "KRESTON TASHKENT", Kreston International.
13. Urinbayev Ikrom Ibragimovich, auditorskaya organizatsiya "PKF MAK ALYANS" v forme OOO, PKF International Limited, staj raboti 28 let.
14. Karimov Sarvarхon Esonovich, auditorskaya organizatsiya "UHY TASHKENT" v forme OOO, UHY International, staj raboti 12 let.
15. Daminov Oleg Olegovich, OOO auditorskaya organizatsiya "BAKER TILLY TASHKENT", Baker Tilly International, staj raboti 18 let.
16. Vera Vladimirovna Bell, auditorskaya organizatsiya "Audit-AS" v forme OOO, Crowe Horwath Internatoinal, staj raboti 21 god.
17. Golosova Svetlana Alekseyevna, auditorskaya organizatsiya v forme OOO "TRI-S-AUDIT" BKR International Asiya Pasific Regional Group, staj raboti 12 let.
18. Botirov Maхammadjon Xoshimovich, OOO auditorskaya organizatsiya "TTT-AUDIT", JPA International, staj raboti 22 goda.
19. Musina Nailya Nazipovna, OOO auditorskaya organizatsiya "AUDIT-VARN", FinExpertizaNetwork LLC, staj raboti 24 goda.
20. Mamatov Zafarbek Zaynitdinovich, OOO auditorskaya organizatsiya "ODIL-AUDIT", Gmn International (London), staj raboti 5 let.