NATIONAL STANDARD
TAX CONSULTING SERVICES
НСНК N

ORGANIZATION REQUIREMENTS
INTERNAL QUALITY CONTROL
WORK OF TAX CONSULTANTS

(as amended by the Order of the Minister of Economy and Finance, registered by the Ministry of Justice on 10.08.2023 N 2940-1)

This National Standard of Tax Consulting (NCSC No. 5) (hereinafter referred to as the Standard) is an element of regulatory regulation of tax consulting activities in the Republic of Uzbekistan.

        CHAPTER 1. GENERAL PROVISIONS

1. The purpose of this Standard is to establish requirements for the organization of internal quality control of the work of tax consultants.
2. The requirements of this Standard are mandatory for all organizations of tax consultants.

CHAPTER 2. INTERNAL QUALITY CONTROL OF TAX CONSULTANTS ' WORK

1. Internal quality control of tax consultants is understood as a set of organizational measures aimed at ensuring high-quality provision of tax consulting services in accordance with the legislation.
2. The organization of tax consultants has the right to establish internal procedures for quality control of the work of tax consultants, taking into account its specifics, as well as to develop and approve internal regulations, instructions and other documents necessary for the proper organization of quality control.
3. Internal quality control of the work of tax consultants is carried out by the head of the organization of tax consultants.
4. The internal quality control system for tax consultants should include::

staffing of the organization with tax consultants who have the knowledge, skills and abilities necessary for the proper performance of their duties;

assigning complex tasks to tax consultants whose professional qualifications correspond to the specifics of these tasks;

performing work in the course of rendering tax consulting services based on guidelines that meet the necessary quality requirements;

if there is a lack of knowledge in specific circumstances, tax consultants should receive appropriate advice within and outside the organization of tax consultants;

taking necessary measures against tax consultants in cases of non-performance or improper performance of their assigned duties.

CHAPTER 3. ORGANIZATION OF INTERNAL CONTROL
QUALITY CONTROL OF TAX CONSULTANTS ' WORK

1. Internal quality control of tax consultants ' work includes the following types of control::

preliminary;

current;

the final one.

1. Preliminary internal control is carried out when preparing a general plan, calculating the time spent on providing tax consulting services.
2. Ongoing internal control includes elements of guidance and verification of work performed.
3. Final internal control consists of checking the performance of each tax consultant.
4. If necessary, the head of the organization of tax consultants gives an assessment of the audited person in the working documents, sets out his comments, comments or recommendations.

CHAPTER 4. MONITORING THE WORK OF A TAX CONSULTANT'S ASSISTANT

1. The head of the organization of tax consultants should constantly monitor and direct the work performed by the assistant tax consultant.
2. The assistant tax adviser to whom the job is transferred should be instructed about the responsibility for the work that he has to perform.

CHAPTER 5. FINAL PROVISIONS

1. Each tax consultant should be familiar with the organization of internal quality control of tax consultants ' work.
2. In accordance with the legislation, a tax consultant is liable to the organization of tax consultants for damage caused as a result of poor-quality performance of work, disclosure of trade secrets and other actions that caused losses for the organization of tax consultants.

National Legislation Database (www.lex.uz), October 25, 2017