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Congress of auditors of Ukraine

Article 48 of the Law of Ukraine «On audit of financial statements and auditing» provides that the congress of auditors of Ukraine is the highest governing body of the Audit Chamber of Ukraine.

The auditors registered in the Register are the delegates of a congress of auditors of Ukraine.

The congresses of auditors of Ukraine can be ordinary, repeated and extraordinary. The ordinary congresses are conducted annually in the second quarter.

The following issues are within the exclusive competence of the congress of auditors of Ukraine:

1) delegation of auditors to the Board of the Audit Chamber of Ukraine and early termination of their powers;

2) approval of the Charter of the Audit Chamber of Ukraine, Regulation on the Board of the Audit Chamber of Ukraine, Regulation on the Committee for the quality control of the audit services, Regulation on the Secretariat of the Audit Chamber of Ukraine, Regulations on the regional departments, procedure for convening and conducting of a congress, standing order of a congress;

3) approval of the Regulation on the membership fees and defining the amount of the membership fees and other payments of the members of the Audit Chamber of Ukraine necessary for performance by the Audit Chamber of Ukraine of the authorities and tasks defined by this Law;

4) hearing of the reports of the members of the Board of the Audit Chamber of Ukraine and the Head of the Audit Chamber of Ukraine;

5) approval of the report on the performance of the budget of the Audit Chamber of Ukraine;

6) making decisions on joining of the Audit Chamber of Ukraine the international and other organizations, leaving these organizations.

The congress can consider other issues, which are important for auditing, except the issues put by Law «On audit of financial statements and auditing» in the competence of other bodies.