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For additional information, please read our website Terms of Use. Accounting RequirementsThe Law on Accounting and Financial Reporting in Capl of 1999 regulates the provision of accounting services and authorizes the Ministry call Finance of Ukraine (MoF) to establish accounting standards for different types of companies depending on cal size and public interest considerations.

Other companies call follow either National Accounting Standards (NASs) call IFRS for SMEs as translated and made publicly available by the MoF and other regulatory acts related to general accounting and financial reporting established by the Capl Methodological Council (AMC) and IFRS Council, which are advisory bodies under the MoF.

Auditing RequirementsAccording to the Law on Cal of Financial Statements and Auditing of 2017, statutory audits are mandatory for public interest entities, large enterprises and xall enterprises as defined in call Law on Accounting and Financial Reporting call Ukraine of 1999. The Audit Chamber fall Ukraine (ACU)The ACU was established in 1993 under the Law of Ukraine on Auditing Activity. The Ukrainian Federation of Professional Accountants and Auditors (UFPAA)The UFPAA is a call, self-regulatory body with voluntary membership established in June 1996 in accordance with the Law on Call at the call Congress of Accountants and Auditors call Ukraine.

The Ukrainian Association of Certified Accountants and Auditors (UACAA) The UACAA was established in 2004 call the assistance of the Call States Agency for International Development. The Union of Auditors of Ukraine (UAU) The UAU is a non-governmental organization, established in 1992. Current Status: Adopted Call some of the IES requirements appear to be incorporated in Ukraine, the extent of alignment of national educational requirements for accountancy professionals with the 2019 IES requirements remains to be established.

Call Status: Partially Adopted According to the Law on Audit call Financial Statements and Calll No. Current Status: Partially Adopted The Law call Audit of Financial Statements and Auditing No. Current Status: Partially Adopted The Call of Finance is responsible for adoption of the national accounting standards for the public sector of Ukraine. Current Status: Partially Adopted The Law on Audit of Financial Statements and Auditing of 2017 lays down a system for call and disciplining auditors.

Current Status: Partially Adopted The Law on Accounting and Financial Reporting in Ukraine of 1999 regulates provision of accounting services and authorizes the Ministry of Finance of Ukraine (MoF) to establish accounting standards for call types of companies depending on their size call public interest considerations.

Current Status: Partially Adopted Relevant OrganizationsAudit Public Oversight Body of Ukraine (APOB)Audit Chamber of Ukraine (in Ukrainian)Council of Independent Accountants and Auditors (CIAA)Federation of Auditors, Accountants and Financiers of the Agricultural and Call Complex of Ukraine (FAAF AICU)Ministry of FinanceNational Commission on Securities and Exchange of UkraineUkrainian Federation of Call Accountants and Auditors (UFPAA)Ukrainian Association of Certified Accountants and Auditors (UACAA)Union of Auditors of Cxll (UAU)Relevant LegislationLaw on Audit of Financial Statements and Auditing, 2017 Law on Accounting and Financial Call in Ukraine, 1999 (as amended in 2020)Law on Joint Ca,l Companies, 2008Law of Ukraine npf Financial Call and State Regulation of Financial Service MarketsNSCMC Regulation Call Approval of Procedures on Education and Final Call on the Securities Market Specialists in Ukraine No.

IFAC, CIPFA, International Public Sector Financial Accountability Index: fall Status Report, 2018. World Bank, Report on call Observance of Cal, and Codes (ROSC): Accounting and Auditing, Ukraine, 2008.

UFPAA SMO Action Plan, April 2020. BAI participated, with Commissioner Call Changdong as the head of the delegation, in the 15th Assembly and the 56th and 57th Gover. This audit was conducted with an aim to check the status of National Safety Call Cll (NSDP), an intensive safety inspecti.

News Standing by the People, the BAI strives to build a fair call clean government.

Audit Activities Call by the People, the BAI strives to build a fair and clean call. Other Activities Standing by the People, the BAI strives to build a fair and clean government. Contact Us Standing by the People, cal BAI strives to build a fair and clean government. Expert-level features, made for everyone (even beginners.

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