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Ministry of Justice of Ukraine

May 11, 2021

No. 620/36242

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 10, 2021 No. 149

About approval of Changes in the Procedure for conducting checks on quality control of auditor services

According to part fourteen of article 40 of the Law of Ukraine "About financial records audit and auditor activities" I ORDER:

1. Approve Changes in the Procedure for conducting checks on quality control of auditor services approved by the order of the Ministry of Finance of Ukraine of August 29, 2019 No. 362, registered in the Ministry of Justice of Ukraine on September 17, 2019 for No. 1026/33997, which are applied.

2. In accordance with the established procedure to provide to department of methodology of financial accounting and normative ensuring auditor activities:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control of execution of this order on the deputy minister Vorobey S. I.

Minister

S. Marchenko

 

It is approved:

First Deputy Minister of digital transformation of Ukraine

 

A. Vyskub

Approved by the Order of the Ministry of Finance of Ukraine of March 10, 2021 No. 149

Changes in the Procedure for conducting checks on quality control of auditor services

1. To state the subitem 2 of item 4 of the Section I in the following edition:

"2) on initiative the GARDEN which render services in statutory audit of the financial reporting.".

2. In the Section II:

The subitem 2 of Item 1 to state 1) in the following edition:

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