Timur Khutov, Head of Criminal Law Practice, BMS Law Firm, noted that oftentimes inaccurate and moreover intentionally falsified auditor’s reports give rise to corporate conflicts and criminal proceedings, and auditors acting in bad faith frequently manage to escape criminal liability. In the opinion of the expert, the proposed amendments will, first, allow reducing the number of such reports, and, second, force auditors to be more conscientious in their work.