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АудиторскиеДоговоры с организациями

Договор на проведение аудиторских проверок учета и отчетности

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ДОГОВОР
НА ПРОВЕДЕНИЕ АУДИТОРСКИХ ПРОВЕРОК УЧЕТА И ОТЧЕТНОСТИ, СВЯЗАННЫХ С ДОВЕРИТЕЛЬНЫМ УПРАВЛЕНИЕМ ИМУЩЕСТВОМ ПАЕВОГО ИНВЕСТИЦИОННОГО ФОНДА*
г._______________ «_____»___________20___г.
_____________________________________________________________________________,
(полное фирменное наименование управляющей компании паевого инвестиционного фонда)

имеющая(ий) лицензию Федеральной комиссии по ценным бумагам и фондовому рынку при Правительстве Российской Федерации, именуемая в дальнейшем «Федеральная комиссия» от «___» ____________ 20___ года N ___________ на осуществление деятельности по доверительному управлению имуществом паевых инвестиционных фондов, именуем___ в дальнейшем «Управляющий Фондом», в лице_________________________________________________________________________
действующего(ей) на основании _________________________________________________,
с одной стороны, и Аудиторская организация ООО «Форос Аудит», именуемая в дальнейшем «Аудитор Фонда», в лице Генерального директора Васильевой Е.В., действующая на основании Устава, с другой стороны, именуемые в дальнейшем «Стороны», заключили настоящий договор о нижеследующем:

1. ПРЕДМЕТ ДОГОВОРА

1.1. Управляющий Фондом поручает, а аудитор Фонда принимает на себя обязанность проведения в соответствии с законодательством Российской Федерации и настоящим договором аудиторских проверок учета и отчетности, связанных с доверительным управлением имуществом паевого инвестиционного фонда.

2. ПРАВА И ОБЯЗАННОСТИ СТОРОН

2.1. Аудитор Фонда обязуется проводить ежегодные и дополнительные внеплановые аудиторские проверки.

2.2. Аудитор Фонда обязан при проведении проверок неукоснительно соблюдать требования законодательства Российской Федерации.

2.3. Дополнительные внеплановые аудиторские проверки правильности и своевременности определения стоимости чистых активов и стоимости инвестиционного пая Фонда проводятся не реже ________ раз в течение финансового года. День проведения внеплановой аудиторской проверки определяется Аудитором Фонда самостоятельно без предварительного уведомления Управляющего Фондом или специализированного депозитария Фонда.

2.4. Дополнительные внеплановые аудиторские проверки проводятся также в случаях, предусмотренных актами Федеральной комиссии.

2.5. Аудиторской проверке на достоверность и соответствие совершенных операций требованиям нормативных актов Федеральной комиссии и правил Фонда подлежат:

• бухгалтерский учет и составление, ведение и хранение отчетности в отношении имущества, составляющего Фонд;
• платежно-расчетная документация, а также документы первичного учета, относящиеся к имуществу, составляющему Фонд, и доверительному управлению им;
• стоимость чистых активов и инвестиционного пая Фонда, цены размещения и выкупа инвестиционных паев Фонда;
• состав и структура активов Фонда;
• сделки с имуществом, составляющим Фонд.

2.6.Управляющий Фондом обязуется предоставлять Аудитору Фонда все имеющиеся у него документы, необходимые для осуществления аудиторских проверок.

2.7. Заключения Аудитора Фонда по результатам ежегодной аудиторской проверки являются обязательным приложением к годовой отчетности Фонда, предоставляемой Управляющим Фондом в Федеральную комиссию. Заключения Аудитора Фонда по результатам дополнительных внеплановых аудиторских проверок направляются Управляющим Фондом в Федеральную комиссию в трехдневный срок после окончания аудиторской проверки.

2.8. В заключении Аудитора Фонда по результатам аудиторских проверок учета и отчетности, связанных с доверительным управлением имуществом паевого инвестиционного Фонда, помимо сведений, которые указываются в соответствии с нормативными актами Российской Федерации, должны содержаться положения о соответствии требованиям актов Федеральной комиссии и правил Фонда:

• бухгалтерского учета имущества составляющего Фонд, и составления, ведения и хранения отчетности в отношении имущества, составляющего Фонд;
• состава и структуры активов Фонда;
• заключенных Управляющим Фондом сделок с имуществом, составляющим Фонд;
• стоимости чистых активов Фонда. а также стоимости инвестиционного пая Фонда;
• цен размещения и выкупа инвестиционных паев Фонда.

2.8. Аудитор Фонда обязуется хранить конфиденциальную информацию, полученную им в процессе аудиторских проверок, кроме информации, которую он обязан раскрывать в соответствии с законодательством Российской Федерации.

3. ВОЗНАГРАЖДЕНИЕ АУДИТОРОВ ФОНДА

3.1. Управляющий Фондом обязуется выплачивать Аудитору Фонда на проведение ежегодной проверки вознаграждение в размере____________________________________; за проведение дополнительной внеплановой аудиторской проверки, в том числе в случаях, предусмотренных актами Федеральной комиссии, в размере _________________________.

3.2. Вознаграждение за проведение ежегодной аудиторской проверки выплачивается Аудитору Фонда после ее окончания.

3.3. при невыполнении аудиторской проверки или выполнении ее с отклонениями от требований нормативных актов Российской Федерации, предъявляемых к аудиторским проверкам, и настоящего договора Аудитор Фонда несет ответственность в соответствии с законодательством Российской Федерации.

4. ПРОЧИЕ УСЛОВИЯ

4.1. Заключение аудитора Фонда составляется в _____ экземплярах, один из которых представляется Управляющим Фондом в Федеральную комиссию.

4.2. Все изменения и дополнения к настоящему договору совершаются в письменном виде и подписываются сторонами, являясь его неотъемлемой частью.

5. СРОК ДЕЙСТВИЯ ДОГОВОРА

5.1. Срок действия настоящего договора _____________ со дня подписания его сторонами.

5.2. Настоящий договор может быть расторгнут по взаимному соглашению сторон или по решению суда.

6. АДРЕСА И РЕКВИЗИТЫ СТОРОН

Управляющий Фондом Аудитор Фонда

ООО «»
Адрес
ИНН:
КПП:
р/с
к/с
БИК
ООО «Форос Аудит»
Адрес: 117593, Москва г, Литовский б-р, дом № 3, корпус 2, квартира 490.
ИНН: 7727543450
КПП: 772801001
р/с: 40702810069000027701
ПАО «ХАНТЫ-МАНСИЙСКИЙ БАНК ОТКРЫТИЕ» Г. МОСКВА
к/с: 30101810700000000297
БИК: 044525092

* Договор утвержден постановлением Федеральной комиссии по ценным бумагам и фондовому рынку при Правительстве РФ от 23 октября 1995 г.

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