Iuditorsky check - 2the Information making auditor secret, besides Bank of Russia (last number see), tax specialists have become interested. A number of regional branches of Federal tax service (FNS) have addressed in the auditor companies with the requirement to open the confidential information on clients under the threat of carrying out of tax checks. Participants of the market consider that intentions FNS confirm the version about private campaign for strengthening of control of the state over business.
there was on hand a copy of the telephone message of interdistrict management FNS across St.-Petersburg #10, in which department “ convincingly asks “ the auditor companies “ urgently “ to give the information on an extensive circle of questions. In particular, tax specialists ask auditors to inform structure of their expenses, names of the companies - clients and structure of the rendered services, and also to inform on the facts of delivery of the specified calculations under taxes and tax collections the enterprises “ With instructions of the reason of entering of corrections in accounting and/ or the tax reporting “. The information on reception of corresponding inquiry from FNS the vice-president of auditor chamber of St.-Petersburg (AP has confirmed SPb) Dmitry Zheltjakov. As he said, it is known at least about five cases of such inquiries to companies AKG “ Inaudit “ “ Northern bee “ “ C - P - A Corporations “. Under the data, similar inquiries have been directed to the auditor companies by local managements FNS across the Belgorod region and Khabarovsk territory. Names of the companies which have received corresponding inquiries in these regions, it was not possible to find out. Presence of similar inquiries from tax departments was confirmed with representatives of some the largest professional associations in the audit market - Auditor chamber of Russia (APR), the Russian board of auditors (RKA) and Institute of professional auditors (IPAR). According to president APR Boris Sokolova, such practice testifies that “ the tax service tries to conduct the all-Russian campaign for gathering of the confidential information at the auditor companies “.
FNS - not the first state structure which has encroached on auditor secret. As informed on March, 7th, with the similar initiative the Bank of Russia has acted. However, the Central Bank, unlike tax specialists, hopes to register the requirements in the legislation. In FNS, obviously, have decided to hasten events and to dispatch to auditors inquiries, without having on it the lawful bases. In regional inspection FNS across St.-Petersburg have declared that polls of auditors have local character. In particular, the expert 10 - j interdistrict inspection FNS across St.-Petersburg Oleg Turovtsev has declared that “ these are planned checks and we spend them within the limits of area “. At the same time, as Dmitry Zheltjakov, " has explained; We have no right to give such information as it breaks the law ` About auditor activity ` and our contractual relations with clients “. As he said, the companies entering into professional association, have refused FNS granting of a part of the data making auditor secret, and itself AP SPb has addressed in municipal government FNS to settle a situation within the limits of the law.
the fact of inquiries FNS has caused serious concern in auditor community. “ even individual such case will have the extremely negative consequences for mutual relations between clients and auditors and is fraught with full blasting of trust to auditors “ - tells zamgendirektora the companies “ HLB Vneshaudit “ Svetlana Legostayev. According to the general director of the company “ Business - audit “ Dmitry Pavlova, “ nobody for the money will voluntary employ collectors of the compromising evidence “.
the initiatives which have Followed one after another of the Central Bank and FNS about disclosing of the information making auditor secret, participants of the market consider as links of one chain. Experts are afraid that interest to auditor secret will show both other regulators, and a problem leaves on nation-wide level. “ it is attempt of state structures zagresti another`s hands the fried facts to which they not in a condition to get to the bottom, - chairman of the board RKA Alexander Ruf speaks. - However auditors not seksoty and not contractors at these structures “. According to mister Rufa, in similar situations any company should be guided by the code of auditor ethics and standards IFAQ (the International association of professional bookkeepers. - ), “ first of all a principle of independence of the auditor “. As Dmitry Pavlov, " marks; While these requirements will not be legislatively supported, auditors will send them in a recycle bin if that happens many will leave this market “.
At the same time the inquiry can bear the latent threat for the auditor companies. After all in it the requirement to give the data about dynamics of growth of incomes of auditor firm, structure of expenses under articles of expenses, structure of the rendered consulting services, a circle of their customers, presence of censures for work of auditors and even about presence in staff of the auditor company of foreign workers, in particular, contains. Such volume of the information, according to experts, it is enough for initsiatsii and carrying out not of one, and several checks. And a company example “ PrajsvoterhausKupers Audit “ (“ daughters “ PricewaterhouseCoopers), to which in the end of 2006 (see From December, 25th) has been made the claim Moscow tax inspection #5 for the help in evasion from payment of taxes to YUKOS, should force to be auditors more compliant.