Засідання Ради нагляду за аудиторською діяльністю

21 березня 2022 року відбулось чергове засідання Ради нагляду за аудиторською діяльністю Органу суспільного нагляду за аудиторською діяльністю, на якому схвалено проєкт Закону України «Про внесення змін до Закону України «Про аудит фінансової звітності та аудиторську діяльність» (щодо забезпечення аудиторської діяльності на період дії воєнного стану та післявоєнного відновлення економіки)».

Засідання Ради нагляду за аудиторською діяльністю

18 березня 2022 року відбулось чергове засідання Ради нагляду за аудиторською діяльністю Органу суспільного нагляду за аудиторською діяльністю, на якому схвалено проєкт постанови Кабінету Міністрів України «Деякі питання забезпечення діяльності державної установи «Орган суспільного нагляду за аудиторською діяльністю» у 2022 році» та проєкт кошторису державної установи «Орган суспільного нагляду за аудиторською діяльністю» на 2022 рік (із змінами).

Information on the re-application of the Audit Public Oversight Body to the Association of Chartered Certified Accountants (ACCA)

The Audit Public Oversight Body of Ukraine re-applied to the Association of Chartered Certified Accountants (АССА) thanking for the support and calling on our partners to increase the sanctions pressure on the Russian Federation.

The appeal informed the ACCA about the numerous violations by the aggressor country of the norms of international law and the fundamental principles of the free civilised world.

Attention has also been drawn to the withdrawal of hundreds of leading global companies and brands from the territory of the aggressor country. International educational institutions declare the cessation of recognition of diplomas issued in the aggressor country.

In view of the above, we asked the АССА once again to join the governments of the world’s leading countries, business and reputable international organisations and take effective measures to counter Russian aggression and stop cooperating with institutions and citizens of the Russian Federation, in particular:

to support the initiative to terminate the membership of the Russian professional organisation in the IFAC;

to limit the access of Russian citizens to knowledge and experience of the ACCA, in particular, to suspend citizens of the Russian Federation from taking the ACCA qualification exams (regardless of the method of taking the exams – offline or remotely),

to stop recognising the accreditation of programmes of educational institutions in the Russian Federation;

to close project the ACCA Russian-language Diploma in Accounting and Business («Финансы и управление бизнесом»),

to terminate the Russian version of the ACCA Qualification tax and law exam,

to prevent the influence of Russia and its citizens on any decision in the ACCA, including middle managers;

to close the ACCA office in the Russian Federation.

 

Together we will win! Glory to Ukraine!

Information on the Association of Chartered Certified Accountants (ACCA) measures in support of Ukraine

In response to the request of the Audit Public Oversight Body the Association of Chartered Certified Accountants (АССА), reported on their condemnation of Russian aggression and expressed support for Ukraine, as well as measures taken to support its members in Ukraine, in particular:

exemption from paying membership fees for 2022 in the near future and refunding the fees already paid as a credit to the membership account;

exemption from the professional development programme in the absence of such an opportunity;

assistance in finding employment of Ukrainians who have been forced to leave their homes, including in EU countries;

support by the ACCA members and staff for organisations that support Ukrainians who have left the country.

In addition, the ACCA has given assurances that measures have been taken by the organisation to implement the UK government’s sanctions against the Russian Federation and that this work will continue.

We thank our partners for their support and solidarity at this difficult time for us, but at the same time, we continue to call on them to more restrictive measures against the aggressor country.

 

Together we will win! Glory to Ukraine!

Information on the suspension by the Inspection of conducting quality control of audit services

In connection with the military aggression of the Russian Federation against Ukraine, taking into account the provisions of the Decree of the President of Ukraine  No. 64/2022  of February 24, 2022 “On the imposition of martial law in Ukraine” and the Law of Ukraine No. 2115-IX of 03 March 2022 “On protection of the interests of the subjects of reporting and other documents during martial law or state of war” the Quality Assurance Inspection of the Audit Public Oversight Body informs audit entities about the suspension by the Quality Assurance Inspection of the Audit Public Oversight Body for the period of introduction of martial law in Ukraine of conducting quality control of audit services, which were started before February 24, 2022, and have not been completed,  and conducting quality control of audit services, which were to begin in the period from February 24, 2022, and were not started after the end of martial law or state of war.

Take care of yourselves and your families!
Glory to the Armed Forces of Ukraine! Glory to Ukraine!
Everything will be Ukraine

Updated information on reporting by audit entities

In connection with the military aggression of the Russian Federation against Ukraine, taking into account the provisions of the Decree of the President of Ukraine  No. 64/2022  of February 24, 2022 “On the imposition of martial law in Ukraine” and the Law of Ukraine No. 2115-IX of 03 March 2022 “On protection of the interests of the subjects of reporting and other documents during martial law or state of war” the Quality Assurance Inspection of the Audit Public Oversight Body informs audit entities about the submission by them to the Audit Public Oversight Body of information on the provision services to the public interest entities by audit entities, as well as informing the publication of the transparency report within three months of the termination or lifting of martial law or state of war.

Take care of yourselves and your families!
Glory to the Armed Forces of Ukraine! Glory to Ukraine!
Everything will be Ukraine

Information on the appeal of the Public Oversight Audit Authority to the Association of Chartered Certified Accountants (ACCA)

The Audit Public Oversight Body of Ukraine requests the Association of Chartered Certified Accountants (ACCA) to join the global community and consider applying a number of restrictive measures to the Russian Federation.

In particular, to condemn the aggression of the Russian Federation against Ukraine by:

  • supporting the initiative to terminate the membership of the Russian professional organisation in the IFAC;
  • restricting the access of Russian citizens to knowledge and experience of the ACCA, in particular, to close project the ACCA Russian-language Diploma in Accounting and Business («Финансы и управление бизнесом») and restricting access to ACCA exams to students with Russian citizenship;
  • limiting the aggressor country’s influence on ACCA decision-making, in particular by denying a seat on the Council and International Assembly to a representative of the Russian Federation;
  • limiting direct cooperation and closing the ACCA office in the Russian Federation.

Also, the Audit Public Oversight Body of Ukraine has asked for support for our auditors at this difficult time for the country and:

  • reduce the material burden on ACCA members in Ukraine;
  • increase the level of cooperation by reactivation of ACCA Office in Ukraine with Ukrainian management;
  • simplify the procedure for recognition by the ACCA of the procedure and programs of attestation of auditors in Ukraine.

Together we will win! Glory to Ukraine!

Information on the appeal of the Audit Public Oversight Body to audit firms abroad and network companies

The Audit Public Oversight Body in Ukraine has appealed to audit firms abroad and network companies:

to suspend the activities of your network and network companies throughout the Russian Federation;

to take swift and decisive action to end the functional, organisational and administrative subordination or any other influence of your Russian offices on Ukrainian network companies, if any;

to prevent the processing and storage of any information relating to the provision of services to Ukrainian businesses or citizens of Ukraine on servers located in the Russian Federation, if any;

to prohibit your network companies from providing any professional services to all state enterprises and institutions of the Russian Federation, companies and industries subject to international sanctions related to the aggression of the Russian Federation, citizens of the Russian Federation from the sanctions lists, and their businesses, regardless of jurisdiction;

to relocate citizens of the Russian Federation from your Ukrainian offices, as well as prohibit any involvement of employees of your offices in the Russian Federation in the provision of services in Ukraine.

These actions will show the condemnation of the international community in the field of audit of aggression against Ukraine.

Together we will win! Glory to Ukraine!

Information on the appeal of the Audit Public Oversight Body to the International Forum of Independent Audit Regulators (IFIAR)

On 3 March 2022, the Audit Public Oversight Body requested the International Forum of Independent Audit Regulators (IFIAR) to terminate the membership of the Ministry of Finance of the Russian Federation due to Russia’s military aggression against Ukraine.

The termination of membership in the international organization IFIAR is a direct condemnation of the violation of international law by the Russian Federation in relation to the territorial integrity of Ukraine. It is an important step in limiting Russia’s activities in the international auditing community.

Together we will win! Glory to Ukraine!

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