Կենտրոնական բանկ

THE CENTRAL BANK OF THE REPUBLIC OF ARMENIA
BOARD RESOLUTION

August 25, 2026; No. 229-N

On Introducing Addenda and Amendments to the Board Resolution No. 174-N, Dated October 4, 2022, of the Central Bank of the Republic of Armenia

Publication date` 03.09.2026

For the purpose of establishing criteria to be presented to the external auditor in order to ensure an independent and high-quality audit of the financial and economic activities of crypto-assets service providers;
In view of Article 42(1) of the Republic of Armenia Law “On Crypto Assets”; and
Pursuant to Article 2(3), Article 20(1)(“e”) of the Republic of Armenia Law “On the Central Bank of the Republic of Armenia”; and Article 33 and Article 34 of the Republic of Armenia Law “On Normative Legal Acts”,

the Board of the Central Bank of the Republic of Armenia

Enacts:

1. Introduce addenda and amendments to Regulation 22 Criteria to the Entity Conducting the Audit of Financial and Economic Activities of Financial Organizations (hereinafter referred to as the Regulation) as approved by the Board Resolution No. 174-N, dated October 4, 2022, of the Central Bank of the Republic of Armenia “On endorsing Regulation 22 Criteria to the Entity Conducting the Audit of Financial and Economic Activities of Financial Organizations and repealing a number of resolutions of the Board of the Central Bank of the Republic of Armenia”, as follows:
1) In the preamble of the Resolution, after the words “Parts 1 and 2 of Article 96 of the Law “On Investment Funds,” add the words “Part 1 of Article 42 of the Law “On Crypto Assets,”;
2) In paragraph 1 of Chapter 1 of the Regulation:
a/ replace the word “and” with the punctuation mark “,”;
b/ replace the words “reporting issuers” by the words “crypto-assets service providers and reporting issuers”;
3) After paragraph 1 of Chapter 1, supplement the Regulation with a new paragraph 1.1 to contain the following:
“1.1. If a crypto-assets service provider does not deliver any of the services as defined in Article 16(1) (1) or (10) of the Law “On Crypto Assets”, the provisions in respect of reporting issuers specified in this Regulation shall apply thereto.”.
2. This resolution to take effect on the day following its official publication.

Armen Nurbekyan                                              Deputy Governor,
                                                       Central Bank of the Republic of Armenia

                                                                               c. Yerevan

.