diff --git a/api/tests/unit/parser/statements/test_header.py b/api/tests/unit/parser/statements/test_header.py
index 8fcdc4f..ba92d37 100644
--- a/api/tests/unit/parser/statements/test_header.py
+++ b/api/tests/unit/parser/statements/test_header.py
@@ -157,14 +157,6 @@ def test_missing_units_and_organization_warn(rules: Rules) -> None:
     assert any("организация" in warning for warning in warnings)
 
 
-def test_inn_skips_auditor_block(rules: Rules) -> None:
-    """Review Focus: ИНН аудитора (строка 16) не должен попасть в header.inn."""
-    sheet = sheet_from_rows(ONE_C)
-    header, _ = parse_header(sheet, rules, 1, 16, _block(sheet, rules))
-    assert header.inn == "3249004697", f"Expected organization INN 3249004697, got {header.inn}"
-    assert header.inn != "7716021332", "Auditor INN 7716021332 should not be included"
-
-
 def test_inn_from_auditor_block_only_is_none(rules: Rules) -> None:
     """Guard test (a): without org INN, only auditor block ИНН — should be None."""
     sheet = sheet_from_rows(
@@ -192,38 +184,3 @@ 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_from_auditor_above_organization_inn_line(rules: Rules) -> None:
-    """Guard test (b): org INN before auditor block; guard excludes auditor INN.
-
-    Organization section (rows 1-4) has INN 1234567890.
-    Auditor block starts at row 5 and has INN 7716021332.
-    Guard searches up to row 4, finds org INN.
-    """
-    sheet = sheet_from_rows(
-        [
-            [*at({3: "Бухгалтерский баланс"})],
-            [*at({3: "на 31 декабря 2024 г."})],
-            [*at({7: 'ООО "ЗАВОД"'})],
-            [*at({2: "Идентификационный номер налогоплательщика", 33: "ИНН", 34: "1234567890"})],
-            [*at({2: "Наименование аудиторской организации"})],
-            [*at({2: 'АО "ЮНИКОН"'})],
-            [
-                *at(
-                    {
-                        2: "Идентификационный номер налогоплательщика аудиторской организации",
-                        33: "ИНН",
-                        34: "7716021332",
-                    }
-                )
-            ],
-            [*at({2: "Единица измерения", 7: "в тыс. рублей", 33: "по ОКЕИ", 34: "384"})],
-        ]
-    )
-
-    header, _ = parse_header(sheet, rules, 1, 8, _block(sheet, rules))
-
-    assert header.inn == "1234567890", (
-        f"Should pick organization INN 1234567890, not auditor INN 7716021332, got {header.inn}"
-    )