Ministry of Finance of the Russian Federation + Federal Treasury
PAO: Self-Regulatory Organisations (SROs) – e.g., Audit Chamber of Russia · ~3800 registered audit firms · ~15200 registered auditors · IFIAR member. Russia uses SRO model: auditors must join a SRO; MoF oversees SROs. Three major SROs: Audit Chamber of Russia, Russian Audit Chamber (RPU), AAC
