At the beginning of the event, Director of the Higher School of State Audit B.Sh. Mirzoyev spoke about the representatives visiting from the Chamber of Accounts and highlighted the importance of the meeting.

Before the main presentations, participants watched a five-minute video about the activities of the Chamber of Accounts.

The first speaker was Tohir Ravshanovich Kasimov, Chief Inspector of the Research, Expert Analysis and Training Centre of the Chamber of Accounts. In his presentation entitled “State Auditors of the New Generation: Trust, Transparency and Responsibility”, he provided a step-by-step overview of the establishment of the Higher School.

In particular, information was provided on the visit to Tashkent in April 2025 by the Auditor General of the National Audit Office of the People’s Republic of China and the signing of a memorandum, the agreement in Beijing in September on a three-year practical action plan, the signing of three memoranda between Nanjing Audit University, the Chamber of Accounts and TSUE, as well as the establishment of the Higher School of State Audit from the 2026/2027 academic year in accordance with paragraph 12 of Presidential Decree No. PF-252.

The presentation also covered the current status of the Higher School, the specific admission procedure for the programme, the “3+1” joint double-degree programme with Nanjing Audit University, and the possibility of obtaining a practicing internal auditor certificate without an examination for graduates with a high academic performance (GPA of 4.0 or above) and an international certificate. The tasks related to the digital transformation of state audit through artificial intelligence were also explained.

The speaker particularly emphasized that the students represent the first generation of this programme and that the future reputation of the Higher School will depend directly on their knowledge and sense of responsibility.

Qudrat Bakhodirovich Erimmetov, Head of the Division for Coordination of the Activities of State Financial Control Bodies and Internal Audit Services and External Audit Methodology of the Chamber of Accounts, delivered a presentation entitled “State Audit: Essence, Role and Development”. He spoke about the history of the formation of state audit, including such important milestones as the establishment of the Court of Accounts in France in 1807 and the General Accounting Office in the United States in 1921.

The presentation also covered the essence of state audit based on the INTOSAI Lima Declaration, its principal theories, financial audit, compliance audit and performance audit, as well as the “3E” principle, which refers to economy, efficiency and effectiveness.

Students were introduced to the differences between “audit in the classroom” and “audit in practice”, as well as the qualities expected of a state auditor, including integrity, independence, objectivity, critical thinking and confidentiality. The requirements for students in terms of high academic performance, digital skills and strong foreign-language proficiency were also outlined.

In the next presentation, entitled “Functions and Principles of the Chamber of Accounts”, Zakhiddin Farkhadovich Ivatov, Head of the Audit Quality Control and Analysis Division of the Chamber of Accounts, presented the development stages of the Chamber of Accounts from its establishment in 2002 with nine employees to the present day. He also covered its legal status established by the Law of the Republic of Uzbekistan “On the Chamber of Accounts of the Republic of Uzbekistan” and its membership in INTOSAI, ASOSAI and ECOSAI.

The presentation explained the Chamber’s key functions, powers and rights, including the examination of the draft budget, control of public procurement, audit of budget expenditures and execution control, as well as the principles of legality, independence, objectivity, openness and transparency. It was particularly noted that, according to the World Bank’s Public Expenditure and Financial Accountability assessment, the rating of the Chamber of Accounts under the “External Audit” indicator improved from C+ in 2018 to B+ in 2024.

The event concluded with a lively question-and-answer session between representatives of the Chamber of Accounts and the students, during which detailed answers were provided to the questions raised by the participants. Most importantly, the meeting helped students develop a comprehensive understanding of the role and responsibilities of a state auditor.

The event is expected to increase students’ motivation for their studies, which began in the 2026/2027 academic year, and encourage them to master their chosen profession and become qualified specialists in the field. Such professional meetings and direct dialogues will continue on a regular basis.