diff --git a/api/tests/unit/parser/statements/test_header.py b/api/tests/unit/parser/statements/test_header.py
index ba92d37..32ec74a 100644
--- a/api/tests/unit/parser/statements/test_header.py
+++ b/api/tests/unit/parser/statements/test_header.py
@@ -184,3 +184,47 @@ def test_inn_from_auditor_block_only_is_none(rules: Rules) -> None:
     header, _ = parse_header(sheet, rules, 1, 9, _block(sheet, rules))
 
     assert header.inn is None, f"Should not pick up auditor INN 9999999999, got {header.inn}"
+
+
+def test_inn_not_taken_from_auditor_block_above_organization_inn(rules: Rules) -> None:
+    """Guard test (b): auditor block ABOVE org INN; guard excludes auditor INN.
+
+    Layout (intentionally reversed from real files):
+    - Auditor block starts at row 3 (auditor_from=3)
+    - Auditor INN at row 4: value 7716021332
+    - Organization INN at row 8: value 3249004697
+
+    With guard (search 1..auditor_from-1=1..2): Neither INN found → header.inn is None ✓
+    Without guard (search 1..last_row=1..9): Auditor INN at row 4 found first → **FAIL** ✗
+
+    This test verifies auditor INN is never taken, even when it appears before org INN.
+    """
+    sheet = sheet_from_rows(
+        [
+            [*at({3: "Бухгалтерский баланс"})],
+            [*at({3: "на 31 декабря 2024 г."})],
+            [*at({2: "Наименование аудиторской организации"})],
+            [*at({2: 'АО "ЮНИКОН"'})],
+            [
+                *at(
+                    {
+                        2: "Идентификационный номер налогоплательщика аудиторской организации",
+                        33: "ИНН",
+                        34: "7716021332",
+                    }
+                )
+            ],
+            [*at({7: 'ООО "ЗАВОД"'})],
+            [*at({3: "Организация", 7: 'ООО "ЗАВОД"', 13: "по ОКПО", 14: "16098811"})],
+            [*at({2: "Идентификационный номер налогоплательщика", 33: "ИНН", 34: "3249004697"})],
+            [*at({2: "Единица измерения", 7: "в тыс. рублей", 33: "по ОКЕИ", 34: "384"})],
+        ]
+    )
+
+    header, _ = parse_header(sheet, rules, 1, 9, _block(sheet, rules))
+
+    assert header.inn is None, (
+        f"Auditor INN 7716021332 at row 4 is above auditor_from boundary; "
+        f"org INN 3249004697 at row 8 is below. Guard excludes both. "
+        f"Got {header.inn}"
+    )