• will give the professional answer to issues interesting you, with references to the current legislation of Uzbekistan and if it is necessary, the international legislation that subsequently, in case of occurrence of disputes with opponents, it will be possible to use as argument;
• Will give guarantees, because the firm always bears responsibility for the made recommendations.

The eligibility requirements to the specialists are:

• Qualifying requirements to auditors of all categories having the right of the audit report signature are defined according to Law RU «About auditor activity», and in particular:
  - having the certificate of the auditor
  - higher economic / financial or mathematical education;
  - work experience as a chief accountant not less than five years;
  - knowledge of standard documents, Laws, Instructions and so forth statutory acts of the enterprises regulating activity.

The following qualifying requirements to the assistant of auditor are:

• higher economic / financial or mathematical education;
• work experience as a chief accountant not less than three years;
• knowledge of standard documents, Laws, Instructions and so forth statutory acts of the enterprises regulating activity.

Observance of auditors` ethics 
In our organization auditors and auditor`s assistants are guided by the Code of a professional etiquette of auditors in Uzbekistan. The administration of “MARIKON-AUDIT” Co Ltd annually receives a subscription from the workers about observance of following principles:
the auditor/assistant is obliged to protect honor, a name and reputation of our organization; to be honesty, disinterest, benevolence, calm, a neutrality independently from external circumstances and personal liking; to show endurance and respect at work with clients, to have a distance and not to suppose familiarity; equally protect the property interests of investors and interests of the state, always to stand within the limits of the law; not to disclose the secret information about the clients;

Create the conditions to support the auditors` qualification at high level:

The following actions are carried out in “MARIKON-AUDIT” CoLtd on a regular basis guaranteeing maintenance of a high skill level of experts:
- organization of internal seminars to improve the professional skill of auditors, development the skills and ethics of dialogue with clients;
- granting to auditors and assistants the possibility of promotion according to the requirements established by internal orders of categories and a scale of charges;
- providing the auditors with information and standard base on electronic carriers: the “NORMA”, “Law”, the electronic version of the newspaper of NTV;
Provide the auditors with information-standard base in printing editions: “NTV” and “National word” newspapers manuals under standards МСФО, ГААП, МСА.
Provide auditors with a modern communication facility: a fax, Internet, a mobile communication;
Provide with timely passage of qualification improvement courses of auditors and other educational programs at the expense of the auditor organization;
Working out and introduction of internal briefs and documents of the control over work of auditors;
Working out of the form of an audit report and the report of the auditor according to НСА РУ и МСА;

General control over auditing check:

The control of the audit organization over work of the auditor is carried out in the name of the General director of “MARIKON AUDIT” Co Ltd. The General Director can assign a part of supervising functions to the responsible person.
The regular control over the auditors` work is carried out by the Managements of “MARIKON-AUDIT” CoLtd for realizing the services at a high level:
Explaining to each worker the basic requirements of the audit company to personnel while carrying out audit checks;
discussion and check validity of auditor plan and the written program of carrying out audit at the client;
appoint the principle auditor to check the objects taking into consideration the experience, professionalism and competence of auditors;
giving the opportunity to the auditor the right of independent preparation of plan and audit programs;
consultations of auditors on the issues arising during the auditor checks on problematic questions on book keeping of the managing subject for acceptance by the auditor of adequate actions;
control the procedures and terms, provided plan for auditor check;
carrying out repeated and free for customer rechecks by another audit company's auditor after audit report delivery by the basic auditor;
check all work, done by auditors, for providing its performance according to standards, sufficiency of the documentation and achievement of the purposes of auditor check, check of documentations;
carrying out monitoring of constant conformity and operational efficiency of a policy and quality assurance procedures;
control the observance by auditors independently at carrying out the auditor checks.