Vinokurov Mikhail
After graduating from the Moscow Financial Institute, he worked for a long time in the audit bodies of the financial system of the RSFSR (Russian Soviet Federative Socialist Republic). In December 1988, he took part in foundation of “Auditor” training cooperative, which in 1989 was reorganized into “Spektrum” audit cooperative, and in 1992, with participation of the International Union of Economists, — into the International Consulting and Legal Center for Taxation (ICLCT) due to become ICLC. Till 2006 he was the General Director of the Company. At present he is the leader of one of ICLC’s international projects.
For over 30 years he has been dealing with the issues of audit activities development in Russia. In 1990, at the initiative of Mikhail, “Mosaudit” Association, the first professional association of auditors was founded, comprising 12 companies, subsequently reorganized into the Moscow Audit Chamber. On the instruction of the Moscow Government, the members of the association and the MoAC (Moscow Audit Chamber), under the leadership of Mikhail Vinokurov, developed qualification requirements for attestation of Moscow auditors and a mechanism for issuing qualification certificates. This work became the beginning of development of the auditors training and retraining system in Russia.
He has been involved in the development of auditing activities in Russia for more than 30 years. In 1990, by the initiative of Mikhail, the first professional association of auditors was created - «MosAudit» - the Association of 12 companies, subsequently reorganized into the Moscow Audit Chamber (MoAP). Moscow Government delegated to members of the association and MoAP, under the leadership of Mikhail Vinokurov, to establish qualification requirements and a mechanism for certification of Moscow auditors and the issuance of qualification certificates. This work was the beginning of the creation of a system of training and retraining of auditors in Russia.
Mikhail became one of the founders of the regulatory and legislative framework for regulating audit activities. He participated in preparation of draft Temporary Rules for Audit Activities in the Russian Federation approved by the Decree of the President in 1993. This document for the first time defined concepts of audit activities, auditing and audit report. The Rules regulated the procedure for licensing and attestation of auditors, established the duties of an auditor, responsibility for non-compliance with the requirements of the Decree.
He is one of initiators of foundation of the Audit Chamber of Russia who worked as the Vice-President of the Central Council of the Audit Chamber of Russia during 20 years. After foundation of the Audit Chamber of Russia in 1995 he was engaged in research work, studied and summarized the experience of audit activities, supervised methodological work, headed the disciplinary commission, and was an advisor to the president of the Audit Chamber of Russia. The Audit Chamber of Russia is a respected professional alliance, which was the first in Russia to receive the official status of a self-regulatory organization of auditors. In 2016, due to entering into force of new requirements of the law for the number of members of self-regulatory organizations of auditors on January 1, 2017, the Audit Chamber of Russia merged with SRO IPAR (Self-Regulatory Organization “Institute of Professional Auditors”) and Association “Sodruzhestvo”. The merged self-regulatory organizations of auditors are based at SRO AAS.
Mikhail was a member of the Audit Council of the Ministry of Finance of the Russian Federation from its foundation in 2002 and permanently headed the group for methodological work till 2014. He participated in development of methods and standards of audit. Also, he is an author of a number of guidelines approved by the Ministry of Finance.
Twice, in 2003 and 2007, he received certificates of gratitude from the Ministry of Finance of the Russian Federation: for the great personal contribution to the development of auditing and for active and efficient participation in the work of the Audit Council.
In 2005, Mikhail was awarded the titles: “Honorary Economist of Moscow” and “Honorary Auditor of the Audit Chamber of Russia”. He was awarded the Order of the Audit Chamber of Russia, medal “In Commemoration of the 850th Anniversary of Moscow”, commemorative token “300 Years of the Russian Press” of the Russian Union of Journalists, medal of the Peace Foundation. Doctor of Economics and Management, Academician of the International Academy of Management.
