Local Regulatory Documents

Local Auditing Regulatory Documents

The laws, resolutions and standards that form the regulatory framework for audit activity in Uzbekistan, with links to the official source — the Lex.uz portal.

All documents below link to the official Lex.uz portal — the National Database of Legislation of the Republic of Uzbekistan. This list is provided for reference and does not claim to be exhaustive; we recommend confirming the relevance and applicability of a specific document with our specialists.

General Provisions

12.03.2026Order of the Minister of Economy and Finance No. 344 "On Amending the Order 'On Approving the Form of Information on Audit Activity and the Rules for its Completion'" (Registered by the Ministry of Justice on 19.03.2026, No. 2515-6) 30.06.2025Order of the Minister of Economy and Finance No. 268 "On Amending and Supplementing the Order 'On Approving the Form of Information on Audit Activity and the Rules for its Completion'" (Registered by the Ministry of Justice on 17.07.2025, No. 2515-5) 15.08.2023Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 387 "On Approving the Administrative Regulation for the Provision of Public Services for the Inclusion of an Audit Organization in the Register of Audit Organizations" (with the Administrative Regulation, Appendix No. 1) 14.08.2023Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 377 "On Approving the Regulation on the Procedure for Evaluating the Activities of Internal Audit Services of Ministries and Agencies" 31.03.2023Regulation on the Specifics of Conducting Audits of a Bank and a Banking Group and on the Procedure for Issuing an Auditor's Qualification Certificate for the Right to Conduct Audits of Banks (Resolution of the Central Bank Board No. 8/9, registered by the Ministry of Justice on 08.05.2023, No. 3432) 28.09.2022Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 538 "On Approving the Regulation on the Procedure for External Quality Control of the Work of an Audit Organization" (with the Regulation, Appendix No. 1) 01.08.2022Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 416 "On Approving the Standard Regulation on the Internal Audit Service of Ministries and Agencies" 04.04.2022Order of the Minister of Finance No. 11 "On Amending the Order 'On Approving the Form of Information on Audit Activity and the Rules for its Completion'" (Registered by the Ministry of Justice on 27.04.2022, No. 2515-4) 11.04.2022Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 171 "On Approving the Regulation on the Procedure for Recognizing International Standards on Auditing for Application in the Territory of the Republic of Uzbekistan" (with the Regulation, Appendix No. 1) 02.11.2021Order of the Minister of Finance No. 67 "On Recognizing as Void the Order 'On Approving the Regulation on the Procedure for Issuing an Auditor's Qualification Certificate', as well as the Amendments and Supplements Thereto" (Registered by the Ministry of Justice on 19.11.2021, No. 3105-2) 24.09.2021Order of the Minister of Finance No. 56 "On Approving the List of International Accountant Certificates, the Possession of Which Allows the Issuance and Renewal of an Auditor's Qualification Certificate without Passing the Qualification Exam" (Registered by the Ministry of Justice on 29.09.2021, No. 3321) 04.08.2021Resolution of the President of the Republic of Uzbekistan No. PP-5210 "On Additional Measures to Improve the Auditor Certification System" 05.05.2021Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 280 "On Measures to Improve the Training System for Internal Audit Service Staff" (with the Regulation on the Certification Procedure, Appendix No. 1) 25.02.2021Law of the Republic of Uzbekistan No. ZRU-677 "On Audit Activity" 04.03.2019Order of the Minister of Finance No. 30 "On Amending and Supplementing the Order 'On Approving the Form of Information on Audit Activity and the Rules for its Completion'" (Registered by the Ministry of Justice on 04.04.2019, No. 2515-3) 14.11.2018Resolution of the Ministry of Finance No. 145 and the Department for Combating Economic Crimes under the Prosecutor General's Office No. 45 "On Approving the Internal Control Rules for Audit Organizations to Counter the Legalization of Proceeds from Criminal Activity, the Financing of Terrorism, and the Financing of the Proliferation of Weapons of Mass Destruction" (Registered by the Ministry of Justice on 15.12.2018, No. 3101) 29.10.2018Order of the Minister of Finance No. 136 "On Recognizing as Void the Order 'On Approving the Regulation on the Certification of Heads of Audit Organizations'" (Registered by the Ministry of Justice on 08.11.2018, No. 1709-1) 15.10.2018Resolution of the State Committee for Assistance to Privatized Enterprises and Development of Competition No. 02/29-10/36 and the Ministry of Finance No. 132 "On Recognizing as Void the Resolution 'On Approving the Regulation on the Procedure for Including Audit Organizations in the List of Audit Organizations for Conducting External Audits at Enterprises with a State Share in the Charter Capital Exceeding 50 Percent', as well as the Amendments and Supplements Thereto" (Registered by the Ministry of Justice on 26.10.2018, No. 1668-6) 19.09.2018Resolution of the President of the Republic of Uzbekistan No. PP-3946 "On Measures for the Further Development of Audit Activity in the Republic of Uzbekistan" 12.05.2017Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 274 "On Additional Measures to Ensure the Further Improvement of the Legal Basis for the Activity of Audit Organizations" 19.10.2016Order of the Minister of Finance No. 81 "On Amending and Supplementing the Order 'On Approving the Form of Information on Audit Activity and the Rules for its Completion'" (Registered by the Ministry of Justice on 03.11.2016, No. 2515-2) 25.09.2015Order of the Minister of Finance No. 82 "On Amending Paragraph 6 of the Rules for Completing the Form of Information on Audit Activity" (Registered by the Ministry of Justice on 29.09.2015, No. 2515-1) 09.09.2013Order of the Minister of Finance No. 83 "On Approving the Form of Information on Audit Activity and the Rules for its Completion" (with the Form and the Completion Rules, Appendices No. 1 and 2) 16.10.2006Regulation on the Internal Audit Service at Enterprises (Appendix No. 2 to Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 215)

National Standards on Internal Audit

The current system of internal audit standards, approved in 2022 and updated to this day — not to be confused with the earlier series of national auditing standards (NSA/NSAD), which was repealed in 2021.

22.12.2025Order of the Minister of Economy and Finance No. 315 "On Amending and Supplementing the National Standards on Internal Audit" (Registered by the Ministry of Justice on 30.12.2025, No. 3394-1) 03.10.2022National Standards on Internal Audit (Order of the Minister of Finance No. 52, registered by the Ministry of Justice on 24.10.2022, No. 3394) 02.07.2021Order of the Minister of Finance No. 43 "On Recognizing as Void Certain Departmental Regulatory Acts Adopted by the Ministry of Finance of the Republic of Uzbekistan" — repealed the earlier NSA/NSAD series (Registered by the Ministry of Justice on 30.07.2021, No. 3316) 09.11.2016Order of the Minister of Finance No. 84 "On Recognizing as Void the Order 'On Approving National Standard on Auditing of the Republic of Uzbekistan (NSAD No. 70) "Auditor's Report and Audit Opinion on Financial Statements"'" (Registered by the Ministry of Justice on 01.12.2016, No. 1016-1)

Contents of the National Standards on Internal Audit

The sections and appendices that make up the single document of the National Standards on Internal Audit (Order No. 52 of 03.10.2022) — the full text is available via the link to the first section below.

1Objective and Basic Principles of the Audit of Financial (Accounting) Statements 2Audit Opinion on Financial Statements and Formation of an Opinion on Their Reliability 3Audit Documentation 4Audit Planning 5Materiality in Audit 6Consideration of Regulatory Requirements 7Specifics of Auditing Statements Prepared under Special Rules 8Related Parties 9Specifics of Auditing a Separate Part of the Statements 10Events after the Reporting Date 11Applicability of the Going Concern Assumption of the Audited Entity 12Audit Sampling 13Obtaining Audit Evidence in Specific Cases 14Obtaining Confirming Information by the Auditor from External Sources 15Specifics of the First Audit of the Audited Entity 16Specifics of Auditing Accounting Estimates 17Communication of Information Obtained as a Result of the Audit 18Representations and Explanations of the Management of the Audited Entity 19Basic Principles 20Consideration of the Specifics of an Audited Entity whose Financial (Accounting) Statements Are Prepared by a Specialized Organization 21Comparative Information in Financial (Accounting) Statements 22Other Information in Documents Containing Audited Financial (Accounting) Statements 23Use of the Work of Another Auditor 24Consideration of Internal Audit Work 25Engagements to Perform Agreed-upon Procedures Regarding Financial Information 26Compilation of Financial Information 27Use by the Auditor of the Work of an Expert 28Review of Financial (Accounting) Statements 29The Auditor's Responsibilities Relating to Errors and Fraud during the Audit AList of Terms and Definitions Used in the Auditing Standards BEthics of Auditor Conduct CAudit in a Computer Data Processing (CDP) Environment DExamination of Prospective Financial Information ERequirements for Internal Audit Services (IAS) FAudit Organization's Report on Special Audit Engagements GConducting an Audit Using Computers HSpecifics of Auditing Small Business Entities

Methodological, Explanatory and Reference Materials

The official website of the Ministry of Finance is temporarily unavailable (reorganized into the Ministry of Economy and Finance) — the links below temporarily lead to the NRM.uz portal until the official source is restored.

1Organization of Audit Activity 2Lists of Audit Organizations and Auditors 3Notices on the Suspension, Reinstatement, and Termination of Audit Activity Licenses, as well as Auditors' Qualification Certificates

Can't find the document you need?

Get in touch and we'll help you find the document and explain how to apply it.

Contact Us