Law No. 122-VI “On environmental audit”.

This Law determines the legal and organizational basis for conducting environmental audits and is aimed at improving the environmental substantiation and effectiveness of economic entities. The scope of environmental audit shall be to improve the activities in the field of environmental protection and environmental security, as well as to prevent and reduce the environmental impact of economic and other activities. The objectives of the environmental audit shall be as follows: (a) analysis and assessment of compliance with environmental protection and environmental security requirements in the course of economic and other activities; (b) assessment of efficiency, completeness and validity of environmental protection and environmental safety measures carried out by the customer; and (c) identification and determination of environmental problems at the objects of environmental audit. Environmental audit is based on the following principles: (a) mandatory consideration of requirements of environmental protection and ecological security in the process of environmental audit; (b) consideration of natural and social and economic peculiarities of the territory, present and future state of the environment; (c) objectivity of environmental audit, reliability of the results of environmental audit and conclusions of environmental audit related thereto; (f) independence of environmental auditor and environmental audit organization from the customer of environmental audit, state bodies and other entities concerned; (g) competence of the environmental auditor and environmental audit organization in the field of environmental protection and environmental security, confirmed by qualification certification of environmental audit; (h) provision of the customer's environmental audit with the necessary conditions and resources to conduct environmental audit, confidentiality and non-disclosure of information obtained in the process of environmental audit; (i) reliability and completeness of information in the field of environmental impact as a result of economic and other activities of the customer's environmental audit; (j) responsibility of the environmental auditor or environmental audit organization for the results of the environmental audit within the limits established by the legislation of Turkmenistan; (k) prevention of any form of influence on environmental auditors or environmental audit organizations in order to prevent the environmental audit; (l) performance of environmental audit by the customer of reasonable proposals and recommendations received as a result of the environmental audit; and (m) mandatory qualification certification of environmental auditors and environmental audit organizations. Objects of environmental audit are enterprises and business entities, regardless of the forms of ownership, or certain types of their activities.
This Law consists of 6 Chapters divided into 33 articles: Chapter I lays down general provisions; Chapter II regards state regulation in the field of environmental audit; Chapter III establishes rights and duties of the subjects if environmental audit and classifies the types of environmental audit; Chapter IV establishes general requirements for the performance of environmental audit; Chapter V sets forth qualification requirements for environmental audit and environmental auditors; and Chapter VI lays down final provisions.