Mandatory audit, Pat Prat am public reporting accounting documents vysnovok reliability law in Vinnitsa

Accordingly, ZU "On audit activity" (as amended from 06.07.2005g. № 2738-IV), an audit - verification of public accounting, accounting source documents and other documentation with respect to financial and business entities in order to determine the veracity of their reporting , accounting, its completeness and compliance with applicable laws and regulatory requirements.

Subject Legal act

An audit is required for:

1. Confirmation of reliability and completeness of the annual financial statements of commercial banks, funds, stock exchanges, companies, enterprises, cooperatives, associations and other business entities regardless of ownership and type of activities, reporting, which is officially published, except for agencies and organizations that are fully contained in from the state budget and are not engaged in entrepreneurial деятельностью.Обязательная audited annual financial statements of businesses with an annual business turnover less than two hundred fifty non-taxable minimum is held once every three years. Art. 69 Law of Ukraine "On Banks and Banking ":"... financial statements of banks, which served in the National Bank of Ukraine should be checked annually by the auditor. An audit of the bank by an auditor who is certified by the National Bank of Ukraine on the audit of banking institutions. .. "34 of the Law of Ukraine" On Insurance ":"... Accuracy and completeness of the annual balance sheet and statements of insurers must be confirmed by the auditor (audit firm )..." Art. 18 Law of Ukraine "On Business Associations ":"... accuracy and completeness of the annual financial statements of the Company shall be confirmed by the auditor (audit firm). Mandatory audit of annual financial statements of companies with annual business turnover less than two hundred fifty non-taxable minimum is held once in three years ...."
2. Audits financial status of the founders of commercial banks, enterprises with foreign investment, joint-stock companies, holding companies, investment funds, trust companies and other financial intermediaries. Art. 22 Law of Ukraine "On Banks and Banking." Art. 13 Law of Ukraine "On Business Associations"
3. Issuers Art. 40 Law of Ukraine "On Securities and Stock Exchange"
4. Raising the issue of recognition of the company insolvent or bankrupt. Article 20 of Ukraine "On Business Associations ":"... accuracy and completeness of the liquidation balance sheet shall be confirmed by the auditor (audit firm), except for companies with annual business turnover less than two hundred fifty non-taxable minimum ..." Art. 28 Law of Ukraine "On Banks and Banking ":"... Decisions on reorganization of the bank, but the transformation must include information on: the appointment of an independent auditor who is certified by the National Bank of Ukraine ..." Art. 11 Law of Ukraine "On the recovery of the debtor's solvency or its recognition by the bankrupt:" ... Commercial Court in ruling on abuse of the bankruptcy case the debtor may be required to submit audit report or conduct an audit. If the debtor has no funds for this purpose, the economic court may appoint an audit by the lender only with the consent of the latter ...."
The audit is mandatory in Vinnitsa and other Regina Ukraine and in other cases stipulated by laws of Ukraine.

Acts, which established requirements for audit reports and reports:

1. ZU "On audit activity" (Article 7).
2. International standards of auditing
3. Requirements for the audit opinion and certificate on the financial condition, which is served in the State Commission on Securities and Stock Market for registration of securities issuance and information on the issue of securities, as well as the audit report for submission of regular information to joint stock companies and enterprises - bond issuers (other than Banks) approved by the State Commission on Securities and Stock Market on January 25, 2001 N 5 (in the wording of the decision of the State Commission on Securities and Stock Market on November 17, 2004 N 484).
Requirements for audit report, which is served in the State Commission on Securities and Stock Market to get a license for professional activity in the securities market, approved by the State Commission on Securities and Stock Market on July 28, 2004 N 325, registered in the Ministry Justice of Ukraine on September 27, 2004 for N 12/9816.

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