HOA Audit Commission. Regulations on the Audit Commission of the Open Joint Stock Company "Russian Railways"

The HOA Audit Commission, rights and responsibilities, is an important structure in the life of the partnership. Here there are a number of legal relations between residents and the HOA itself. They are based on both the Housing Code and other legislative acts created by the Russian Federation. The HOA (homeowners' association) itself has its own specific composition.

To monitor the activities of partnerships, the state provides an audit commission. Quite often, residents define the actions of the HOA as irrational; as a rule, this relates to material costs. In this situation, you should contact the Audit Commission.

The Audit Commission is a permanent monitoring body whose apparatus is elected by voting by residents.

It is not part of the HOA management.

Controls the work:

• legal;
• financial;
• economic

His actions are guided by:

• norms of current legislation (Civil Code of the Russian Federation, Housing Code of the Russian Federation);
• the status of the partnership.

A commission consisting of at least three people is elected at a general meeting for a period of 2 years.

The organization is required by law to conduct an annual financial audit and provide the meeting with the results of the audit. The results must be presented in the form of an appropriate conclusion.

In addition to the conclusion, the audit commission draws up a report that reflects payment transactions and financial receipts for the reporting period.

In addition to the annual inspection, the commission has the right to conduct an audit at any time.

In accordance with current legislation, none of the partnerships has the right to conduct activities without the formation of a controlling structure. She acts as a guarantor of respect for the rights of residents. Her rights and obligations are described in detail in the Housing Code of the Russian Federation.

The HOA commission has no relation to the authorities; it is subordinate exclusively to the general meeting of residents and consists of their representatives.

The composition may include residents who are of legal age and have legal capacity. Among other things, they cannot be on the board of the HOA itself. This is also provided for by the Housing Code of the Russian Federation.

The main objectives of the audit structure are:

• monitoring the activities of the HOA management;
• control of the partnership’s expenses and the appropriate distribution of funds for them;
• control of financial activities and accounting;
• monitoring compliance with the provisions of the charter;
• control over the intended use of funds and the integrity of the latter.

The charter allows the duties of auditors to include other items.

The role of the auditor should be an active and economically literate resident, capable of analyzing the situation and making decisions. It is important that he has appropriate knowledge of the Civil Code of the Russian Federation and the Housing Code of the Russian Federation.

The scope of activity of the members of the structure is determined by the Regulations on the HOA Audit Commission. It does not have a common form for all, because it is approved by each meeting individually (provided for by the Housing Code of the Russian Federation). However, there are a number of common points that are present in almost every Regulation on the Audit Commission.

So, the structure:

1. Monitors the activities of the partnership.
2. Analyzes the solvency of the HOA.
3. Reviews the partnership's plans for the following periods and forms recommendations for their preparation based on personal observations.
4. Controls that the activities of the HOA comply with its Charter and other provisions.
5. Reviews applications from members of the partnership.
6. May require from the HOA board all the necessary papers relating to its activities.

If problems are detected, it convenes a general meeting and brings up the relevant issue for consideration. The commission has the right to allow the meeting to resolve the issue regarding the liability of employees of partnerships who have violated the Charter or other acts.

Consequently, the audit commission has a wide range of rights, which, among other things, may be supplemented by other provisions.

When expanding the powers of auditors, it is imperative to seek help from a qualified lawyer in order to avoid making wrong decisions.

As for the number of extraordinary inspections, their frequency and grounds must be taken into account either in a separate paragraph of the HOA charter, or given in a separate document.

The formation of the commission and the approval of its members must be recorded in the minutes of the relevant meeting.

After the HOA inspection has been carried out, a meeting must be held where the results will be announced and the relevant reports will be presented.

The Regulations on the Audit Commission are a documented set of rules developed in accordance with the Civil Code of the Russian Federation, the Housing Code of the Russian Federation and the Charter of the Partnership, which takes into account the basic conditions related to the composition and activities of the structure. This set of rules is approved by the general meeting of residents by voting. Changes are also made here by voting by residents.

Due to frequent changes and additions to Russian legislation, some clauses and parts of the Regulations may lose their legal force due to conflict with legal norms. In this case, the document must be corrected in accordance with state law.

The position must reflect:

1. The procedure for electing auditors, their number, powers and duration of existence.
2. Rights and obligations.
3. Procedure for conducting activities.
4. Reasons for checking.
5. Document management.
6. Conditions for providing reports.
7. Reasons and scheme for restructuring the structure.
8. Making changes and additions.

The document must be correctly drawn up to exclude the possibility of auditors exceeding their authority.

Both the resident of the house and the owner of the property have the right to be part of the audit structure. In addition, outside experts can be involved in the commission. This opportunity contributes to the objective work of the HOA. Experts brought in from outside have the legal right to receive remuneration for the implementation of their work, which is carried out at the expense of the partnership and should fall on the corresponding expense item. In other words, if among the residents of the house you can find an owner who has an education in taxes, accounting, jurisprudence, and so on, then it is worth involving him in the relevant activities. Otherwise, you should contact auditors to conduct an audit.

Regarding the members of the commission, there must be at least 3 of them; the maximum limit is not established and is determined directly in the Charter of each HOA individually.

The control structure is headed by a manager chosen directly by the commission members.

His responsibilities include:

1. Coordination procedures for the work of the commission.
2. Convening internal meetings.
3. Representing the interests of the structure in third-party organizations.
4. Endorsement of documents issued by the structure.

The next significant member of the commission will be the secretary, who is also elected by its members.

He is obliged:

1. Keep minutes of meetings.
2. Maintain document flow of the audit structure and provide relevant papers to authorized persons.
3. Endorsement of documents created by the structure.

A commission with one composition can carry out its work for no more than two years, after which for 3 years it is prohibited to involve its former members in repeated activities of auditors.

In accordance with Russian legislation, the purpose of inspections is:

• control of documents confirming expenditure and income items;
• determining the conformity of reports regarding articles;
• determining the need for certain items of expenses and income;
• monitoring the timeliness of provision of the above-mentioned articles to residents by the HOA.

Among other things, the commission checks the compliance of cash reporting with bank accounts and statements, as well as expenditure transactions for the salaries of the HOA board.

Progress of activities

The work scheme of auditors is determined and regulated by the meeting, that is, in addition to annual monitoring, a number of inspections not included in the plan are carried out.

So, what should be the basis for unscheduled audits:

1. Instructions directly to individuals.
2. A written request from the chairman or board of the HOA.
3. Guided by personal initiative.

The planned audit must begin no later than 15 days after the start of the financial year. It should not disrupt the working regime. Each audit stage must be accompanied by appropriate written reports from the commission. 30 days after the end of the audit, the structure must prepare a conclusion on the work performed.

All outgoing papers of the audit structure must contain visas of the head and secretary, and on each sheet.

Convening the audit commission

Meetings of the Audit Commission involve consideration of issues directly related to its activities.

They are carried out:

• in a planned manner;
• in emergency mode.

The second occurs if any member of the audit structure requests it.

The meeting of the commission must be reflected in the minutes. Each member of the HOA can both familiarize themselves with these protocols and make copies. The protocols should be kept at the location of the HOA.

The rights and responsibilities of the HOA audit commission play an important role in the implementation of its activities.

The audit structure is vested with the following rights:

• require documentation of the HOA's work;
• accept explanations from management;
• involve relevant experts;
• convene a meeting of residents if necessary;
• contact regulatory authorities;
• bring the perpetrators to justice with the help of the relevant authorities.

In addition, upon request, accounting documents must also be provided to the representatives of the commission. This information can be refused solely due to the concealment of state secrets.

Responsibilities include:

• carrying out audits within the required time intervals and at the request of residents;
• provision of final reports on time.

Consequently, the HOA audit commission’s rights and responsibilities can be expanded, as mentioned above, at the request of the residents’ meeting. However, it is prohibited to delegate the work of the HOA itself to auditors.

Since the activities of the structure are directly related to finance, auditors must comply with the condition of commercial secrets and not allow it to be made public.

The final act, depending on the type of inspection, is divided into:

• current;
• annual.

The first records exclusively violations identified as a result of the audit.

The second should contain certain points:

1. The composition of the commission, as well as the experts involved.
2. Data on audits carried out during the reporting period, not excluding the annual audit.
3. List of commission members with information about them.
4. List of audits carried out and their subject focus during the reporting period.
5. List of all detected violations.
6. Actions taken regarding all violations.
7. Report on expense transactions for the reporting period.
8. Signatures of the commission members.

The report should be as complete as possible, since this is the annual audit document of the HOA.

Commission report

The report of the audit commission is the main document of the audit.

This should reflect:

1. The period of time being checked.
2. List of responsible persons.
3. List of past meetings.
4. Residents' expenses.
5. Sources of funds.
6. Purposes for spending funds.
7. Detected violations.
8. Final summary.

The final document must contain a table with data on the receipt of funds into the HOA account and information on expenditure transactions. Below the table there should be a full description and explanation. This is followed by the recommendations of the audit commission on eliminating deficiencies, carrying out activities and working with defaulters, and the like. The report ends with an assessment of the partnership’s activities directly by the commission.

The report must be signed by the head of the structure and all its employees.

The Audit Commission is a fairly significant structure for maintaining the high-quality financial, economic and business activities of the HOA, the involved employees of which have the full right to remuneration for their work.

POSITION

ABOUT THE AUDIT COMMISSION OF AN OPEN JOINT STOCK COMPANY

COMPANY "RUSSIAN RAILWAYS"

I. GENERAL PROVISIONS

1. These Regulations determine the legal status, procedure for the formation and work of the audit commission of the open joint-stock company "Russian Railways" (hereinafter referred to as the company), as well as the powers of its members.

3. The main tasks of the audit commission are:

1) exercising control over the formation of reliable financial and accounting statements of the company and other information about its financial and economic activities and property status;

2) monitoring compliance with the legislation of the Russian Federation of the accounting procedure and the submission by the company of financial and accounting reports and information to the relevant authorities and shareholders;

3) development of proposals to improve the efficiency of management of the company’s assets and other financial and economic activities of the company, ensuring the reduction of financial risks, improving the internal control system.

4. The Audit Commission carries out its activities in accordance with the legislation of the Russian Federation, the charter of the company, decisions of the general meeting of shareholders and the board of directors of the company, these Regulations and internal documents of the company.

II. COMPETENCE OF THE AUDIT COMMISSION

5. The competence of the audit commission includes:

1) carrying out an audit of the financial and economic activities of the company based on the results of activities for the year, as well as at any time on its own initiative, by decision of the board of directors of the company or at the request of a shareholder;

2) verification and analysis of the financial condition of the company, its solvency, the functioning of the internal control system and the financial and operational risk management system, the liquidity of assets, the ratio of equity and borrowed funds;

3) confirmation of the reliability of the data contained in the company’s annual report, annual financial statements and other reports, as well as other financial documents of the company;

4) checking the procedure for maintaining accounting records and presenting financial and accounting reports when carrying out the financial and economic activities of the company;

5) checking the timeliness and correctness of settlement transactions with counterparties, budgets of all levels, as well as settlement transactions for wages, social insurance, accrual and payment of dividends;

6) checking the legality of business transactions carried out by the company on transactions concluded on its behalf;

7) checking the efficiency of use of assets and other resources of the company, identifying the causes of unproductive losses and expenses;

8) checking compliance with the instructions of the audit commission to eliminate identified violations;

9) checking the compliance of decisions on issues of financial and economic activity taken by the president, board of directors and management of the company, the charter of the company and decisions of the general meeting of shareholders;

10) development of recommendations for the board of directors and the board of the company on the formation of the company’s budgets and their adjustment;

11) resolution of other issues within the competence of the audit commission by the Federal Law "On Joint Stock Companies", the company's charter and these Regulations.

6. The Audit Commission has the right to make proposals on issues of the financial and economic activities of the company for inclusion in the work plans of the company’s management bodies, to demand, in the prescribed manner, the convening of a meeting of the board of directors or the board of directors of the company, a general meeting of shareholders in the event that a threat has arisen to the economic interests of the company or identified abuses by its officials.

7. At the request of the audit commission, it is provided with the minutes of the meeting of the board of directors of the company, committees and commissions of the board of directors of the company, as well as the board of the company.

8. The Audit Commission has the right to request information from the president, members of the board of directors and members of the board of directors of the company:

2) about legal entities in whose management bodies they hold positions;

3) about transactions in which they can be recognized as interested parties.

9. The chairman or any member of the audit commission has the right to attend meetings of the board of directors of the company, committees and commissions of the board of directors of the company, the board of the company when considering the results of audits of the company’s activities, as well as at the invitation of the board of directors of the company, committees and commissions of the board of directors of the company, the board of the company - at other meetings.

III. COMPOSITION OF THE AUDIT COMMISSION

10. The Audit Commission is elected by the general meeting of shareholders.

11. Members of the audit commission cannot simultaneously be members of the board of directors of the company, or hold other positions in the management bodies of the company.

12. The same person can be elected as a member of the audit commission an unlimited number of times.

13. The General Meeting of Shareholders has the right to early terminate the powers of individual members of the Audit Commission if they commit dishonest actions or cause harm to the company, expressed in:

1) destruction, damage or falsification of documents and materials;

2) concealment of information about revealed abuses of officials or employees of the company;

3) deliberately misleading officials, employees of the company or shareholder regarding issues of the company’s activities;

4) disclosure of state secrets and confidential information about the activities of the company;

5) other actions that cause harm to society.

IV. CHAIRMAN, VICE-CHAIRMAN AND SECRETARY

AUDIT COMMISSION

14. The chairman, deputy chairman and secretary of the audit commission are elected at the first meeting of the audit commission from among its members by a majority vote of the members of the audit commission.

15. The chairman of the audit commission manages the activities of the audit commission, prepares draft plans for its work, ensures the convening and holding of meetings, presides over them, distributes responsibilities among members of the audit commission, signs minutes of meetings, conclusions and other documents of the audit commission, resolves other issues provided for by this Regulation.

16. The audit commission may relieve the chairman or deputy chairman of the audit commission from their duties and elect a new one, a decision on which is made by a majority vote of the members of the audit commission.

17. The deputy chairman of the audit commission is elected to perform the functions of the chairman in his absence.

18. The secretary of the audit commission provides organizational support for the activities of the audit commission and preparation for its meetings, including ensuring record keeping and storage of minutes and other materials of the audit commission, notification of members of the audit commission and invited persons about meetings, presentation of materials for meetings to members of the audit commission, drawing up minutes of meetings and extracts from them, carries out other functions determined by these Regulations and decisions of the Audit Commission.

V. PROCEDURE FOR CONDUCTING MEETINGS AND MAKING DECISIONS

AUDIT COMMISSION

19. Meetings of the audit commission are convened by the chairman of the audit commission in accordance with the approved work plan. Meetings are also held before the start of inspections of the company's activities carried out by the audit commission, and based on their results.

The chairman of the audit commission may convene unscheduled meetings on his own initiative or at the proposal of members of the audit commission.

20. The agenda of the meeting of the audit commission is approved by the chairman of the audit commission.

21. Decisions at meetings of the audit commission are made by a majority vote of the members of the audit commission.

22. Each member of the audit commission has one vote. A member of the audit commission does not have the right to transfer voting rights to other persons, including other members of the audit commission.

23. Members of the audit commission must attend meetings in person.

Members of the audit commission, as well as invited persons, take part in meetings of the audit commission.

24. The quorum for holding a meeting of the audit commission is two-thirds of the number of elected members of the audit commission.

25. The decisions of the audit commission are documented in a protocol, which is signed by the chairman of the audit commission.

Members of the audit commission have the right to express their dissenting opinion in writing, which is attached to the minutes of the meeting of the audit commission.

26. The minutes of the meeting of the audit commission are drawn up no later than 10 days after it is held. The protocol indicates:

1) date, time, place of the meeting and protocol number;

2) list of persons participating in the meeting;

3) agenda of the meeting;

4) the main provisions of the speeches of persons participating in the meeting;

7) decisions made by the audit commission;

8) other necessary information.

27. Attached to the minutes of the meeting of the audit commission are materials (including conclusions, inspection reports and other documents) that served as the basis for the audit commission to make relevant decisions.

28. The minutes of the meeting of the audit commission are sent to interested parties within 5 days from the date of its signing.

VI. INSPECTION PROCEDURE

29. The Audit Commission carries out, in accordance with the established rules and procedures for maintaining financial and accounting reporting and accounting:

annual inspections - based on the results of the company’s activities for the year;

extraordinary inspections - at any time on one’s own initiative, by decision of the company’s board of directors or at the request of a shareholder.

30. Inspections of the company’s activities conducted by the audit commission should not disrupt the company’s operating hours.

31. The financial and economic activities of the company are subject to inspection by the audit commission in the following areas:

1) compliance with the legislation of the Russian Federation, the charter of the company, decisions of the general meeting of shareholders and the board of directors of the company on issues of its financial and economic activities, as well as the execution of instructions reflected in the acts based on the results of previous inspections;

2) the reliability and timeliness of the reflection of data contained in the company’s annual report and annual financial statements;

3) execution of internal documents of the company on issues of its financial and economic activities;

4) the correctness of reflection in financial and accounting records of the size of the authorized capital of the company, the legality and expediency of decisions to change its value;

5) the validity of the amount of dividends paid to the shareholder;

6) the feasibility of making and the effectiveness of implementing decisions on the company’s participation in investment projects and attracting third-party investors;

7) the validity of the creation and termination of the activities of branches and representative offices of the company.

32. When conducting inspections of branches and representative offices of the company, the audit commission also checks:

the safety of property assigned to the branches and representative offices of the company, the legality and economic feasibility of the expenses incurred by them, compliance with financial discipline and savings in the expenditure of funds allocated by the company for the activities of its branches and representative offices;

the correctness of accounting, as well as the reliability of reporting presented to the company.

33. Based on the results of the audit, the audit commission draws up an act, which is signed by the chairman of the audit commission, the president of the company and the chief accountant of the company (the head and chief accountant of a branch or representative office, if the audit was carried out in a branch or representative office).

34. Based on the results of the annual audit of the financial and economic activities of the company, the audit commission, no later than 15 days before the date of the annual general meeting of shareholders, draws up a conclusion, which must reflect issues within the competence of the audit commission in accordance with subparagraphs 2 - 9 of paragraph 5 of this Regulation.

35. If during an inspection, violations of the financial and economic activities of the company are identified, instructions are given in the inspection report or in the conclusion of the audit commission to eliminate the identified violations.

36. In addition to conducting annual and extraordinary audits of the financial and economic activities of the company, the audit commission is obliged to:

ensure systematic operational control over the financial and economic activities of the company;

promptly bring to the attention of the board of directors and the board of the company the results of inspections of the company’s activities, proposals for eliminating the causes and conditions that contributed to violations of financial and economic discipline, as well as proposals for improving the internal control system and increasing the efficiency of the company’s activities.

37. The Audit Commission has the right:

1) request from the management bodies of the company, its branches and representative offices, as well as persons performing managerial functions in the company, information, documents and materials necessary for the work of the audit commission, which must be submitted within 5 days after receiving the relevant request;

2) demand, in the manner prescribed by the legislation of the Russian Federation, from the management bodies of the company and authorized persons to convene a general meeting of shareholders, a meeting of the board of directors or the board of the company on issues within their competence;

3) inform the board of directors of the company about all cases of failure by the company’s employees, including persons performing managerial functions, to comply with the requirements of the audit commission regarding the submission of necessary documents, about refusal to provide explanations on issues available to the audit commission;

4) raise before the general meeting of shareholders, the board of directors and executive bodies of the company the issue of liability of employees, including persons performing managerial functions, for actions (inactions) that do not comply with the legislation of the Russian Federation or result in damage to the company or third parties;

5) raise before the general meeting of shareholders, the board of directors and executive bodies of the company the question of taking measures to eliminate violations identified by the audit commission and the timing of their elimination.

38. Members of the audit commission are obliged to take the necessary measures to identify violations of the financial and economic activities of the company and help eliminate them.

Members of the company's audit commission are responsible for the objectivity and integrity of their audit, failure to perform or improper performance of their duties, ensuring the confidentiality of information constituting official and (or) commercial secrets, as well as for exceeding their powers.

39. Company employees have the right:

1) be present during inspections of the material assets entrusted to them, carried out by the audit commission;

2) get acquainted with the contents of the conclusions and acts of the audit commission on issues related to their official activities, and submit written explanations and objections to them;

3) get acquainted with the contents of the documents that served as the basis for conclusions about violations and shortcomings in the work.

40. Company employees are obliged to assist the audit commission during inspections, provide the necessary information, documents, materials and provide explanations on the issues the audit commission has.

VII. ENSURING THE ACTIVITIES OF THE AUDIT COMMISSION

41. By decision of the general meeting of shareholders, members of the audit commission during the period of performance of their duties may be paid remuneration and (or) compensated for expenses associated with the performance of their duties, unless otherwise provided by the legislation of the Russian Federation. The amounts of remuneration and compensation are established by the general meeting of shareholders, taking into account the recommendations of the board of directors of the company.

By decision of the general meeting of shareholders, other benefits and advantages may be provided as remuneration to members of the audit commission, in addition to monetary payment, unless otherwise provided by the legislation of the Russian Federation.

42. To ensure the activities of the audit commission, it is provided with the necessary premises, office equipment and office supplies within the limits of funds allocated for these purposes by the company.

1. General Provisions

1.1. These Regulations are an internal document of [insert the full name of the organization] (hereinafter referred to as the Company), defining the status, composition, rights and obligations, the procedure for forming the Audit Commission of the Company, the procedure for conducting inspections (audits) and making decisions by the Audit Commission of the Company.

1.2. The Audit Commission is the internal financial control body of the Company.

1.3. The competence and procedure for the activities of the Audit Commission of the Company are determined by the legislation of the Russian Federation, the Charter of the Company, these Regulations and other internal documents of the Company insofar as they relate to the activities of the Audit Commission of the Company.

2. Formation and composition of the audit commission

2.1. A member of the Audit Commission of the Company can be either a participant of the Company or any able-bodied individual who is not limited in civil capacity and has the necessary professional knowledge and practical experience.

Special requirements for a member of the Company's Audit Commission: [fill in as necessary].

2.2. The quantitative composition of the Company's Audit Commission is determined by a decision of the General Meeting of its participants, but not less than three people.

2.3. The Audit Commission of the Company is elected by the General Meeting of its participants for a term of [value].

2.4. Persons elected to the Audit Commission of the Company may be re-elected an unlimited number of times.

2.5. The Audit Commission of the Company cannot include members of the Management Board of the Company.

2.6. The decision of the General Meeting of Members of the Company on the issue of electing members of the Audit Commission of the Company is made by voting separately for each candidate. The decision is considered adopted if [value] of votes are cast for it from the total number of votes of the Company’s participants.

2.7. Newly elected members of the Company's Audit Commission assume their powers from the date the General Meeting of Participants of the Company makes a decision on the issue of their election.

2.8. The powers of the members of the Company's Audit Commission are terminated upon expiration of the term for which they were elected.

2.9. By decision of the General Meeting of Participants of the Company, the powers of members of the Audit Commission of the Company may be terminated early.

3. Chairman of the Audit Commission

3.1. The Chairman of the Audit Commission of the Company is elected by the members of the Audit Commission of the Company from among them by a majority vote of the total number of members of the commission.

3.2. The Audit Commission of the Company has the right to re-elect its chairman at any time by a majority vote of the total number of members of the commission.

3.3. The Chairman of the Audit Commission of the Company organizes its work, convenes meetings of the Audit Commission of the Company and presides over them, organizes the keeping of minutes at meetings, signs the minutes of the meeting of the Audit Commission of the Company and other documents emanating on its behalf.

3.4. In the absence of the chairman of the Company's Audit Commission, his functions are performed by one of the commission members by decision of the Company's Audit Commission.

3.5. The Chairman of the Audit Commission of the Company may voluntarily resign at any time by sending the remaining members of the Audit Commission of the Company a corresponding notice in any form.

4. Powers, rights and responsibilities of the audit commission

4.1. The following issues fall within the competence of the Company's Audit Commission:

Verification of the Company's financial documentation, conclusions of the property inventory commission, comparison of these documents with primary accounting data;

Verification of the legality of contracts concluded on behalf of the Company, transactions made, and settlements with counterparties;

Analysis of compliance of accounting and statistical records with existing regulations;

Verification of compliance in the financial, economic and production activities of the Company with established standards, rules, GOSTs;

Analysis of the financial position of the Company, its solvency, liquidity of assets, the ratio of equity and borrowed funds, identifying reserves for improving the economic condition of the Company and developing recommendations for its management bodies;

Checking the correctness of the Company's balance sheets and reporting documentation;

Verification of the competence of decisions taken by the management body of the Company, their compliance with the Charter of the Company and decisions of general meetings.

4.2. The Audit Commission of the Company carries out regular inspections (audits) of the financial and economic activities and current documentation of the Company at least once a year, as well as at any time on its own initiative, by decision of the General Meeting of Participants of the Company.

4.3. In the course of performing the functions assigned to the Audit Commission of the Company, the commission may involve experts from among persons who do not hold positions in the Company. The Chairman of the Company's Audit Commission is responsible for the actions of the involved specialists.

4.4. The Audit Commission of the Company has the right:

Demand from persons holding positions in the Company's management bodies the necessary explanations on issues arising during inspections and audits, orally or in writing;

Receive and familiarize yourself with documents on the financial and economic activities of the Company;

Require the convening of an extraordinary General Meeting of the Company's participants, including based on the results of an inspection if a threat to the interests of the Company arises or abuse of officials is identified, as well as when identified violations require a decision to be made on issues within the competence of the specified management bodies of the Company.

4.5. Officials of the Company are obliged to provide the Audit Commission of the Company with the required documents on the financial and economic activities of the Company no later than [meaning] days after the commission makes an oral or written request.

4.6. The Audit Commission of the Company is obliged to:

Conduct timely and complete inspections (audits) of the financial and economic activities of the Company;

Timely and conscientiously study all documents and materials related to the subject of the inspection;

Assess the reliability of the data contained in reports and other financial documents of the Company;

Based on the results of inspections (audits), in all cases, draw up certificates (acts, conclusions), including conclusions and proposals for correcting identified deficiencies;

Demand that the relevant management bodies of the Company eliminate the identified violations;

Maintain trade secrets;

Do not disclose confidential information to which members of the Company's Audit Commission have access when performing their functions;

Timely bring to the attention of the General Meeting of Members of the Company the results of inspections (audits) carried out in the form of a conclusion.

4.7. Based on the results of the audit of the financial and economic activities of the Company, the Audit Commission of the Company draws up a conclusion, which is approved at its meeting. The conclusion is signed by the chairman of the Audit Commission of the Company who took part in the audit and submitted to the relevant management bodies of the Company.

4.8. The conclusion drawn up by the Audit Commission of the Company must contain information about:

Reliability of the Company's financial statements;

Facts of violation of the procedure for maintaining accounting records and presenting financial statements established by legal acts of the Russian Federation, as well as legal acts of the Russian Federation and internal documents of the Company when carrying out financial and economic activities;

Other information determined by the current legislation of the Russian Federation.

4.9. The Audit Commission of the Company submits, no later than [value] days before the annual General Meeting of Members of the Company, a conclusion based on the results of the audit of the financial and economic activities of the Company for the year.

5. Operating procedure of the audit commission

5.1. Decisions on issues within the competence of the Company's Audit Commission are made at meetings of the commission.

5.2. Meetings of the Audit Commission of the Company are held [as necessary/in accordance with the meeting schedule approved by the Audit Commission].

5.3. A meeting of the Audit Commission of the Company is convened by the Chairman of the Audit Commission of the Company.

5.4. At meetings of the Company's Audit Commission, its members must be present in person; they cannot delegate their powers to other persons by proxy.

5.5. The quorum for holding a meeting of the Company's Audit Commission must be no less than [value] of the number of elected members of the Company's Audit Commission.

5.6. When resolving issues at a meeting of the Company's Audit Commission, each member of the commission has one vote. The transfer of votes by one member of the commission to another member of the commission is prohibited.

5.7. Decisions at a meeting of the Company's Audit Commission are made by a majority vote of the commission members participating in the meeting. In case of equality of votes, the casting vote is the chairman of the Audit Commission of the Company.

5.8. Members of the Audit Commission of the Company, in case of disagreement with the decision of the Audit Commission of the Company, may express in writing special opinions, which are attached to the minutes of the meeting of the Audit Commission of the Company.

5.9. Minutes are kept at the meeting of the Company's Audit Commission.

5.10. The protocol indicates:

Date, place and time of the event;

Persons present at the meeting;

Agenda of the meeting;

Decisions made.

5.11. The minutes of the meeting of the Audit Commission of the Company are signed by the chairman of the Audit Commission of the Company.

5.12. Conclusions, minutes of meetings and other documents related to the activities of the Company's Audit Commission are stored at the location of its executive body in the manner and within the time limits established by the current legislation of the Russian Federation.

5.13. Inspections of the financial and economic activities of the Company carried out by the Audit Commission of the Company should not disrupt the normal operating mode of the Company.

6. Responsibility of the audit commission

6.1. Members of the Company's Audit Commission are responsible for the reliability of their conclusions, as well as for the reliability of information on the financial and economic situation of the Company.

6.2. Members of the Company's Audit Commission are responsible for the conscientious fulfillment of the duties assigned to them in the manner prescribed by current legislation.

6.3. By decision of the General Meeting of Participants of the Company, members of the Audit Commission of the Company, during the period of performance of their duties, may be paid remuneration and (or) compensated for expenses associated with the performance of their functions as members of the Audit Commission of the Company.

6.4. The amounts of such remuneration and compensation are established by a decision of the General Meeting of Members of the Company.

7. Final provisions

7.1. These Regulations come into force on the date of its approval by the General Meeting of Participants of the Company.

7.2. Amendments and additions to these Regulations or approval of the new edition of the Regulations are carried out by decision of the General Meeting of Participants of the Company.