Audit Oversight Board Decisions

2022

• Audit Oversight Board Decision No. 6/1/43 of January 21, 2022 “On amendments to the Procedure for submitting information on providing services by an audit entity to public interest entities” (published 08.02.2022)

Amendments to the Procedure for submitting information on providing services by an audit entity to public interest entities

Procedure for submitting information on providing services by an audit entity to public interest entities (as amended by a decision of the Audit Oversight Board Decision No. 6/1/43 of January 21, 2022)

2021

• Audit Oversight Board Decision No. 2/2/29 of February 5, 2021 рік “On amendments to the Procedure and Form for submitting information on providing services by an audit entity to public interest entities” (published 19.02.2021)

Amendments to the Procedure and Form for submitting information on providing services by an audit entity to public interest entities

Procedure for submitting information on providing services by an audit entity to public interest entities (with amendments made by the Audit Oversight Board Decision No. 2/2/29 of February 5, 2021)

Form for submitting information on providing services by an audit entity to public interest entities (with amendments made by the Audit Oversight Board Decision No. 2/2/29 of February 5, 2021)

• Audit Oversight Board Decision No. 1.2/2/29 of February 5, 2021 “On amendments to the Act on the impossibility of conducting quality control inspections of the audit services at the location of the audit entity” (published 19.02.2021)

Act on the impossibility of conducting quality control inspections of the audit services (with amendments made by the Audit Oversight Board Decision No. 1.2/2/29 of February 5, 2021)

• Audit Oversight Board Decision No. 1.1/2/29 of February 5, 2021 “On amendments to the Recommendations for conducting quality control inspections of the audit service” (published 19.02.2021)

Recommendations for conducting quality control inspections of the audit service (with amendments made by the Audit Oversight Board Decision No. 1.2/2/29 of February 5, 2021)

2020

• Audit Oversight Board Decision No. 7.2/10/26 of November 27, 2020 “On approval of the Procedure for the use of funds for the funding of activities under Young People Talent Support Programme for auditor attestation”

Procedure for the use of funds for the funding of activities under Young People Talent Support Programme for auditor attestation

• Audit Oversight Board Decision No. 7.1/10/26 of November 27, 2020 “On approval of the Young People Talent Support Programme for auditor attestation for 2021”

Young People Talent Support Programme for auditor attestation for 2021

• Audit Oversight Board Decision No. 2/8/24 of August 21, 2020 “On amendments to the Statute of the State Institution “Audit Public Oversight Body of Ukraine”” (published 08.09.2020)
• Audit Oversight Board Decision No. 2/5/21 of June 12, 2020 “On amendments to the Recommendations for conducting quality control inspections of the audit service” (published 17.06.2020)
• Audit Oversight Board Decision No. 3/1/17 of January 31, 2020 “On approval of the Procedure and Form for submitting information on providing services by an audit entity to public interest entities“ (published 14.02.2020)
  Annex to Audit Oversight Board Decision No. 3/1/17 of January 31, 2020:

Procedure for submitting information on providing services by an audit entity to public interest entities (old edition);
Form for submitting information on providing services by an audit entity to public interest entities (old edition).

2019 

• Audit Oversight Board Decision “On the acquisition of membership by the Audit Public Oversight Body in the International Forum of Independent Audit Regulators (IFIAR)” (published 25.11.2019)
• Audit Oversight Board Decision No. 6/7/13 of August 30, 2019 “On approval of templates for documents related to conduct quality control inspections of the audit services” (published 04.10.2019)
  Annex to the Audit Oversight Board Decision No. 6/7/13 of August 30, 2019:

Act on the impossibility of conducting quality control inspections of the audit services at the location of the audit entity (old edition);

Declaration of the absence of a conflict of interest of the expert;
Declaration of the absence of a conflict of interest;
Audit entity information questionnaire;
List of completed engagement of the statutory audit of financial statements;
Referral for verification;
Program of the quality control inspections;
Protocol of approval of the report on the quality control inspections of the audit services results.

• Audit Oversight Board Decision No. 5/7/13 of August 30, 2019 “On approval of the Recommendations for conducting quality control inspections of the audit service” (published 04.10.2019) Annex to the Audit Oversight Board Decision No. 5/7/13 of August 30, 2019 (old edition)
• Audit Oversight Board Decision No. 4/7/13 of August 30, 2019 “On approval of the draft Regulations of the Attestation Commission” (published 06.09.2019)
• Audit Oversight Board Decision No. 1/7/13 of August 30, 2019 “On amendments to the Statute of the State Institution “Audit Public Oversight Body of Ukraine””   (published 06.09.2019)
• Audit Oversight Board Decision No. 2/6/12 of August 07, 2019 “On approval of the form of annual reporting of audit entities”  (published 15.08.2019)
• Audit Oversight Board Decision No. 1/6/12 of August 07, 2019 “On approval of the annual plan-schedule of the Audit Chamber of Ukraine for quality control inspections for 2019” (published 15.08.2019) Annex to the Audit Oversight Board Decision No. 1/6/12 of August 07, 2019

2018

• Audit Oversight Board Protocol Decision No. 6 of December 13, 2018, on approval of the List of professional organizations, the certificate (diploma) of which indicates a high level of knowledge of International Financial Reporting Standards (published 14.12.2018)