Texas Journal of Multidisciplinary Studies issn no: 2770-0003

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Dynamics of the volume of audit services
Объем оказанных услуг – всего, млрд.сум

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Texas Journal of Multidisciplinary Studies ISSN NO: 2770-0003 
https://zienjournals.com  Date of Publication: 10-04-2022 
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A Bi-Monthly, Peer Reviewed International Journal [89] 
Volume 7
 
 
Region 
Audit organizations 
Auditors * 
2019 
2020 
2019 
2020 
Namangan region 
3 
3 
34 
36 
Samarkand region 
4 
4 
27 
26 
Surkhandarya region 
one 
one 
6 
7 
Syrdarya region 
2 
2 
10 
10 
Tashkent region 
one 
one 
33 
37 
Fergana region 
7 
7 
43 
43 
Khorezm region 
one 
2 
15 
17 
Tashkent city 
62 
64 
281 
289 
Total 
96 
99 
558 
572 
* the number of auditors is indicated based on the place of residence 
 
Distribution of audit firms by region in 2020 
 
 
 
Distribution of auditors by region in 2020 
2
6
1 1
3 2
3
4
1
2
1
7
2
64
2020 audit organizations

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Texas Journal of Multidisciplinary Studies ISSN NO: 2770-0003 
https://zienjournals.com  Date of Publication: 10-04-2022 
______________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________ 
A Bi-Monthly, Peer Reviewed International Journal [90] 
Volume 7
 
 
 
 
The Ministry of Finance of the Republic of Uzbekistan is an authorized state body in the field of auditing. 
Authorized state body: 
- implements the state policy in the field of auditing; 
- represents the interests of the Republic of Uzbekistan in international organizations in the field of 
auditing; 
- develops, approves and implements, within its powers, legal acts regulating auditing activities; 
- establishes the procedure and regulations for the work of the qualification commission; 
- conducts a qualification exam with the participation of republican public associations of auditors; 
- issues, reissues the qualification certificate of the auditor, extends its validity and terminates it, with 
the exception of the certificate issued by the Central Bank of the Republic of Uzbekistan; 
- approves, together with the republican public associations of auditors, a standard program for advanced 
training of auditors; 
- maintains the Register of Auditing Organizations and the Register of Auditors; 
- ensures the improvement of the information system of the "Audit" software package, designed for 
electronic interaction with audit organizations and republican public associations of auditors; 
- conducts, together with the republican public associations of auditors, external quality control of the 
work of audit organizations; 
- analyzes the development of audit services. 
According to the Decree of the President "On additional measures to improve the system of certification 
of auditors" (Resolution No. PP-5210 dated 04.08.2021), from August 15, 2021, the functions of the Ministry 
of Finance of the Republic of Uzbekistan transferred to public associations of auditors according to [4]: 
- Conducting qualifying examinations for obtaining an auditor's qualification certificate; 
- Issuance, re-issuance, extension, and termination of the auditor's qualification certificate; 
- Approval of the program for advanced training of auditors. 
The official website of public associations of auditors contains information about the organization and 
structure of qualification exams, materials and curricula recommended for preparing for qualification exams, 
as well as the results of qualification exams. 
Public associations of auditors maintain databases of applicants who have taken part in qualifying 
examinations and issued auditor qualification certificates. They are entitled to: 
11
41
12
12
23
8
36
26
7
10
37
43
17
289