A resolution of the Council of Ministers, No. 696 of 1 December, was published today on the National Legal Internet Portal. It approves a new version of the Regulation on the Procedure for Certification to Obtain an Auditor Qualification Certificate. The document enters into force upon publication.
Previously, an applicant for certification had to provide “information confirming the absence of an outstanding or unexpunged conviction for crimes against the interests of service, property, and the procedure for conducting economic activities, as well as for other crimes related to the use of official powers.” The new version specifies a concrete list of Criminal Code articles.
Under the revised rules, the applicant must provide a document confirming the absence of an outstanding or unexpunged conviction for committing serious or especially serious offences, as well as for less serious or minor offences listed in the regulation. In addition to articles covering fraud, theft, embezzlement and misappropriation of property, tax evasion, dealing in stolen goods, intentional bankruptcy, disclosure of secrets, and so on, the list also includes:
- Article 341-1. Propaganda or Public Display, Production, or Distribution of Nazi Symbols or Paraphernalia
- Article 342. Organisation and Preparation of Actions Grossly Violating Public Order, or Active Participation in Them
- Article 342-2. Repeated Violation of the Procedure for Organising or Holding Mass Events
- Article 361. Calls for Restrictive Measures (Sanctions) or Other Actions Aimed at Harming the National Security of the Republic of Belarus
- Article 361-1. Creation of an Extremist Group or Participation in It
- Article 361-2. Financing Extremist Activities
- Article 361-3. Participation in Armed Groups or Armed Conflict, Military Operations, or Recruitment or Training of Persons for Such Participation on the Territory of a Foreign State
- Article 361-4. Assistance to Extremist Activities
Article 361-5. Training or Other Preparation for Participation in Extremist Activities - Article 369-1. Discrediting the Republic of Belarus
- Article 369-2. Illegal Receipt and (or) Use of Foreign Gratuitous Assistance
- Article 369-3. Public Calls to Organise or Hold an Illegal Gathering, Rally, Street March, Demonstration, or Picket, or Involvement of Persons in Such Mass Events
Applicants will also be required to provide a document confirming the absence of administrative penalties under a number of Administrative Code articles, provided that the period after which a person is considered not to have been subjected to an administrative penalty has not yet expired. This list includes:
- Article 12.23. Failure to Implement Measures to Prevent the Legalisation of Proceeds from Crime, Financing of Terrorist Activities, and Financing the Proliferation of Weapons of Mass Destruction
- Article 12.24. Illegal Use or Disclosure of Information Entered in the Register of Securities Holders or Information on the Financial and Economic Results of a Securities Issuer
- Article 12.32. Violation of the Rules for Maintaining Accounting or Other Records (Preparing Reports) and the Rules for Storing Accounting Documents and (or) Other Documents Required for Calculating and Paying Taxes
- Article 13.3. Illegal Entrepreneurial Activity
- Article 23.6. Disclosure of Commercial or Other Legally Protected Secrets.
The Belarusian authorities use accusations of extremism and terrorism to target their political opponents and, more broadly, to suppress dissent.