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Talabothoi asosi ba tashkilothoi sugurtavi

Ba rohbaron va sarmuhosiboni tashkilothoi sugurtavi rasonida meshavad, ki vazifaho va uhdadorihoe, ki dar muqarraroti moddahoi dakhldori Qonuni Jumhurii Tojikiston «Dar borai bahisobgirii muhosibi va hisoboti moliyavi» va «Dar borai faoliyati auditori» meboshad.

Boyad qayd namud, ki tibqi qarori Hukumati Jumhurii Tojikiston tahti №154 az 3 apreli soli 2012 «Dar borai tadbirhoi ilovagii tanzimi bahisobgirii muhosibi va hisoboti moliyavi» tashkilothoi sugurtavi ba ruykhati subekthoi doroi manfiati umum dokhil megardand. Dar qatori tashkilothoi sugurtavi inchunin bonkho, birjaho, fondi kafolatii pasandozhoi shakhsoni voqei, subekthoi monopoliyai tabii va korkhonahoe, ki hajmi daromadi umumiashon nakamtar az 30 million, hajmi doroihoi umumi na kamtar az 100 mln, shumorai kormandon 1000 nafar tashkil menamoyand dokhil meshavand.

Dar qatori rioyai muqarraroti digar sanadhoi meyorii huquqii tanzimkunandai soha subekthoi doroi manfiati umum az jumla tashkilothoi sugurtavi tibqi Qonunhoi Jumhurii Tojikiston «Dar borai bahisobgirii muhosibi va hisoboti moliyavi» va «Dar borai faoliyati auditori» vazifadorand, ki:

  1. bahisobgirii muhosibi va hisoboti moliyaviro tibqi standarthoi baynalmilali va Qonuni Jumhurii Tojikiston «Dar borai bahisobgirii muhosibi va hisoboti moliyavi» ba roh monand;
  2. khizmatrasonii doimoamalkunandai auditi dokhiliro tasis dihand;
  3. sarmuhosiboni subekthoi mazkur boyad sertifikati muhosibi kasbi doshta boshand;
  4. dar muhlati muqarrargardida dar vositahoi akhbori omma hisoboti solonai moliyaviashonro az hisobi khud nashr namoyand;
  5. az auditi hatmii harsola guzashta boshand;
  6. baroi guzaronidani auditi hatmi chorahoi zaruri andeshida onro sarivaqt guzaronad;
  7. ba tashkilothoi auditori baroi guzaronidani auditi sarivaqti va bosifat shartnoma oid ba guzaronidani sanjishi auditori sharoit faroham ovarda boshad: 
  8. hisoboti solonai moliyaviro yakjoya bo khulosahoi auditori hamasola ba mahfuzdoranda peshnihod namoyand;

Tibqi malumoti fehresti yagonai davlatii Kumitai andozi nazdi Hukumati Jumhurii Tojikiston ayni zamon tedodi tashkilothoi sugurtavii rasman ba qayd giriftashuda 30 adadro tashkil medihand.

Vobasta ba sertifikatsiyakunonii sarmuhosiboni tashkilothoi sugurtavi boyad qayd namud, ki dar davrai soli 2016 az jonibi sarmuhosiboni tashkilothoi sugurtavi ba unvonii Vazorati moliya arizaho oidi giriftani sertifikati muhosibi kasbi vorid gardida budand. Bo sababi minbad dar sokhtorhoi dakhldor faoliyat nadoshtan va ishtiroki nomuntazami azoyoni komissiyai sertifikatsioni arizahoi mazkur barrasi nagardidaand va muhlati barrasi namudani arizahoi voridgardida niz guzashtaast.

Ayni zamon hayati Komissiyai mazkur purra gardida, sarmuhosiboni tashkilothoi sugurtavi metavonand hujchathoi zaruriro oid ba giriftani sertifikat ba Komissiya peshnihod namoyand.

Sertifikatsiyakunoni badi guzashtani kursho dar muassisai talimiyu metodi oid ba omuzish va aznavtayyorkuni, ki onhoro Komissiyai Vazorati moliya muayyan namudaast bo rohi suporidani imtihonot guzaronida meshavand. SHumorai soathoi tahsil va barnomai omuzish va takmili ikhtisos az jonibi rohbari Komissiya muayyan va tasdiq meshavad. Harojotho vobasta ba tayyor namudan va omuzish az hisobi dovtalabon amali karda meshavad.

Sertifikati mazkur dar shakli muqarrarshuda ba muhlati nomahdudi amal dar davomi yak moh az ruzi qabul namudani qarori Komissiya badi bomuvaffaqiyat suporidani imtihonot ba dovtalab doda meshavad. Har yak muhosibe, ki doroi sertifikati muhosibi kasbi meboshad uhdador ast, ki badi guzashtani se soli pas az giriftani sertifikat kurshoi omuzishiro guzarad.

Dovtalab ba Rayosati siyosati bahisobgirii muhosibi, hisoboti moliyavi va faoliyati auditorii Vazorati moliya jihati ishtirok dar kurshoi omuzishi va giriftani sertifikati mazkur hujchathoi zerinro peshnihod menamoyad az jumla;

  1. ariza baroi ijozat jihati ishtirok dar kurshoi omuzishi va suporidani imtihonot;
  2. nuskhai diplomi tahsiloti oli yo miyonai makhsus;
  3.  du donai surati andozai 3kh4;
  4.  khati rasid oidi barrasii ariza (50 somoni) va baroi omuzish (1440 somoni),;
  5. nuskhai tasdiqshudai daftarchai mehnatii dovtalab bo muhri tashkilote, ki dovtalabro ba kurshoi omuzishi irsol namudaast;
  6. nuskhai shinosnomai dovtalab.

Ba dovtalabe, ki ijozatnoma va attestati takhassusii Vazorati moliya oidi huquqi amali namudani faoliyati auditoriro dorad va nomzadhoi ilmi iqtisod sertifikati muhosibii kasbi dar natijai suhbat be guzashtani imtihonot doda meshavad.

Mutobiqi bandi 7 Dasturamali namunavii mansabii sarmuhosib, ki bo qarori Hukumati Jumhurii Tojikiston az 30 mayi soli 2015, №359 tasdiq shudaast maoshi mohonai vazifavii sarmuhosibone, ki doroi sertifikati muhosibi kasbi meboshand ba andozai 85 foizi maoshi mohonai vazifavii rohbari tashkilot yo 90 foizi maoshi muovini rohbar sarparasti qismi moliyavi muqarrar karda meshavad. Dar tashkilothoi bujetii bakhshi davlati maoshi sarmuhosibon tibqi sanadhoi meyorii huquqii amalkunanda muqarrar megardad.

Ayni zamon az tarafi Vazorati moliya dar hamkori bo SHuroi mashvarati loihai Qonuni JT “Oid ba vorid namudani tagiyru ilovaho ba Kodeksi huquqvayronkunii mamurii Jumhurii Tojikiston” omoda gardida istodaast. Dar loihai Qonuni mazkur baroi rioya nagardidani muqarraroti moddahoi dakhldori Qonuni JT “Dar borai bahisobgirii muhosibi va hisoboti moliyavi” jarima nisbat ba rokhbaron va sarmuhosiboni Subekthoi doroi manfiati umum dar holathoi zerin az jumla

  1. -tibqi standarthoi baynalmilali tartib nadodani hisobothoi moliyavi,
  2. – be sertifikati muhosibi kasbi faoliyat namudani sarmuhosibon,
  3. -ba mahfuzdoranda peshnihod nakardani hisobothoi moliyavi bo khulosai auditori,
  4. -dar vositahoi akhbori omma nashr nakardani hisobothoi moliyavii solona,
  5. -tasis nadodani auditi dokhili peshbini megardad.

Az auditi harsolai hatmi guzashtani subekthoi doroi manfiati umum az jumla tashkilothoi sugurtaviro moddai 8 Qonuni Jumhurii Tojikiston “Dar borai faoliyati auditori” peshbini namuda, muhlati guzaronidani onro na dertar to 30 iyuni soli hisoboti peshbini va muayyan namudaast.

Baroi sarivaqt guzaronidani auditi harsolai hatmi, bastani shartnoma bo tashkilothoi auditori oid ba guzaronidani sanjishi auditori va podoshi khizmatrasonihoi tashkilothoi auditori muqarraroti moddai 17 Qonuni mazkur farmoishgari audit yane rohbari korkhonaro vazifador namudaast.

Ilova ba in, mutobiq ba moddai 648 Kodeksi huquqvayronkunii mamurii Jumhurii Tojikiston baroi sarkashi namudani shakhsi huquqi yo sohibkori infirodi, ki boyad tahti auditi hatmi qaror girand, az guzaronidani on, inchunin mamoniat kardan ba guzaronidani on ba sohibkoroni infirodi ba andozai az dah to ponzdah, ba shakhsoni mansabdor az si to chil va ba shakhsoni huquqi az sad to dusad nishondihanda baroi hisobho jarima tayin karda shuda, baroi dar davomi yak soli badi tayini jazoi mamuri takroran sodir namudani kirdori dar qismi yakumi hamin modda peshbinishuda ba sohibkoroni infirodi ba andozai az bist to si, ba shakhsoni mansabdor az panjoh to haftod va ba shakhsoni huquqi az dusad to sesad nishondihanda baroi hisobho jarima tayin karda meshavad.

Bo istifoda az fursati munosib peshnihod menamoem, ki tashkilothoi sugurtavi faoliyati khudro ba muqarraroti Qonunhoi dar bolozikr mutobiq gardonand. Oidi rioyai muqarraroti qonunhoi dar bolo zikr az tarafi makomi vakolatori davlati dar tashkilothoi sugurtavi va digar subekthoi doroi manfiati umum tahlil guzaronida meshavad.

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