Information on the amount of the fee to be paid by audit entities to the Audit Public Oversight Body in 2023

In connection with the entry into force on January 01, 2023, of the Law of Ukraine, dated September 20, 2022 No. 2597-IX “On Amendments to Certain Laws of Ukraine on Improving the Legal Framework for Auditing in Ukraine” (hereinafter – the Law), which amended the Law of Ukraine “On Audit of Financial Statements and Auditing”, the Quality Assurance Inspection of the Audit Public Oversight Body informs:

In accordance with part fourteen of Article 15 of the Law of Ukraine “On Audit of Financial Statements and Auditing”, in order to ensure the financing of the activities of the Audit Public Oversight Body, audit entities that have the right to conduct statutory audits of financial statements of enterprises of public interest are obliged to pay in favour of the Audit Public Oversight Body, in particular, a fixed fee in the amount of:

three minimum salaries, established by law as of January 1 of the reporting year, for each audit report prepared by the audit entity based on the results of the provision of audit services for the statutory audit of financial statements to an enterprise of public interest;

0.3 of the minimum salary established by the law as of January 1 of the reporting year, for each audit report prepared by the audit entity based on the results of the provision of audit services for the statutory audit of financial statements, except for the statutory audit of financial statements of enterprises of public interest.

According to the Law, the norm on the payment of a contribution as a percentage of the amount of remuneration (excluding value added tax) under contracts for the provision of audit services for the statutory audit of financial statements or other mandatory tasks, the amount of which is determined by the Cabinet of Ministers of Ukraine, comes into force on January 1, 2024.

Account details for payment of contributions in favor of the Audit Public Oversight Body

The recipient of the payment: State Institution “Audit Public Oversight Body”
Recipient’s EDRPOU: 42505644
Name of the bank: joint-stock company commercial bank «PRIVATBANK»
MFO of the bank: 305299
IBAN: UA083052990000026009026811233

 

Sincerely yours

Quality Assurance Inspection

Audit Public Oversight Body of Ukraine

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