of April 22, 1993 No. 3125-XII
About auditor activities
This Law determines the legal basis of implementation of auditor activities in Ukraine and is directed to creation of system of independent financial control for the purpose of protection of interests of users of financial and other economic information.
Provisions of this Law act on the territory of Ukraine and extend to all subjects of managing irrespective of patterns of ownership and types of activity.
Operation of this Law does not extend to auditor activities of the state bodies, their divisions and officials authorized by the laws of Ukraine on implementation of the state financial control.
Auditor activities in the field of financial control are regulated by the Economic code of Ukraine, this Law, other regulatory legal acts and audit standards. In cases if the international treaty which consent to be bound is this the Verkhovna Rada of Ukraine establishes other rules, than those which this Law contains then are applied rules of the international treaty.
Features of carrying out other types of auditor activities are regulated by the special legislation.
Auditor activities - the business activity including organizational and methodical support of audit, practical accomplishment of audit inspections (audit) and provision of other auditor services.
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The document ceased to be valid since October 1, 2018 in compliance with Item 8 of the Section X of the Law of Ukraine of December 21, 2017 No. 2258-VIII