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Audit Chamber of Ukraine


The Audit Chamber of Ukraine is a non-for-profit legal entity carrying out professional self-regulation of audit activities and is established to ensure the implementation of the tasks of the audit self-regulation. This legal body had established following the Law of Ukraine “On Audit of Financial Statements and Audit Activities” of 21.12.2017 No. 2258-VIII (hereinafter – the Law) to ensure the implementation of the tasks of audit self-government.

The Audit Chamber of Ukraine is delegated registration of auditors and audit entities provided that its organizational structure prevents conflicts of interest.

Register of auditors and audit entities means an automated system of collection, accumulation, protection, recording and provision of information on auditors and audit entities that are eligible for conducting audit activity in Ukraine.

The information in the Register is entered by the Audit Chamber of Ukraine.

In accordance with the Procedures for keeping the Register of auditors and entities, approved by the order of the Ministry of Finance of Ukraine from September 19, 2018, № 766, to ensure compliance with the requirements of the Law and Procedure, the Audit Chamber of Ukraine:

1) performs measures for creation and maintenance of the Registry software, provides technical functioning of the automated computer system of the Registry, storage of data and their protection against unauthorized access and destruction;

2) provides free 24-hour access to the information contained in the Register for auditors and other interested parties, with the possibility of copying;

3) controls the submission of information to the Register by the entities of the audit activity for the completeness, accuracy and timeliness;

4) in case of receiving information about the unreliability of information about the auditor or audit entity, disclosed in the Register, has the right to request clarifications or conduct inspection of the audit entity in terms of the completeness, accuracy and timeliness of information submission to the Register;

5) conducts business description for each auditor and audit entity, which chronologically keeps all the information submitted by them for disclosure in the Register. After excluding an auditor or audit entity from the Register his business description is kept at least for 10 years;

6) exercises other powers necessary for the functioning of the Register and to obtain reliable information from the Register following the requirements of the Law and the Procedure.



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