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Narrative: A Mi-8 helicopter operated by Polyarnye Avialinii as Flight 9949, was involved in a hard landing accident, 66 km from Deputatsky, Russia. There were 25 passengers on board and three crew members. 23 passengers died. Later one passenger died from the received wounds. - Probable Cause : The Investigation team of the Interstate Aviation Committee has completed the investigation of the accident with Mi-8Т RA-22657 helicopter owned by "Poloar Airlines" JSC occurred in the Sakha Republic (Yakutia) on July 2, 2013. Most probably the fatal accident with Мi-8Т RA-22657 helicopter owned by "Polar Airlines" JSC was caused by non-compliance with flight visual rules by the rotorcraft PIC specified by FAR of flights in the RF airspace approved by the Order of the Minister of Defense, Ministry of Transport of the Russian Federation, Russian aerospace agency № 136/42/51 from March 3, 2002 and FAR № 128 "Flight preparation and performance in civil aviation of the Russian Federation" approved by the Order of the Ministry of Transport of the Russian Federation № 128 from July 31, 2007 involved untimely decision about returning to the departure aerodrome under weather deterioration in flight below specified for VFR, descending below safe flight altitude in mountainous terrain. The lack of proficiency and IFR flight skills and non-compliance of PIC's actual level of training with FAR "Requirements for flight crew memebers, maintenance and ground operations personnel of civil aviation" approved by the Ministry of Transport of the Russian Federation order № 147 from September 12, 2008 were not taken into account by FATA Hight Qualification Commission during Airline Transport Pilot's Licence to PIC. Most probably the contributing factors were: - Unsatisfactory crew flight training (preliminary flight training of the whole flying personnel wasn't carrried out, altitude profile in mountainous terrain, ground elevation profile were not indicated in operational flight plan, en-route altitude easn't specified). - Airline didn't communicate the flight route and altitude data to the crew presented in flight plan and avaliable in UATMS center authorization for use of airspace to the crew. - Unsatisfactory level of standard operating procedures. The following factors could contribute to passenger's injuries and fatalities: - loose lagguage, transported mail and cargo in cargo hold; - safety belt non-use by passengers; - unconsidered passengers and children location at seats. In case of turned on GPWS it would ensure the crew hazard warning. The fatal accident could be prevented in case of the appropriate crew training on GPWS use in flight. The appropriate safety recommendations based on the investigation results were developed.