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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 17, 2023 No. 238

About approval of requirements to the independent subject of auditor activities for conducting verification of the annual financial reporting of Body of public supervision of auditor activities

According to the paragraph the fifteenth "About financial records audit and auditor activities" the Cabinet of Ministers of Ukraine decides parts fifteen of article 15 of the Law of Ukraine:

1. Approve requirements to the independent subject of auditor activities for conducting verification of the annual financial reporting of body of public supervision of auditor activities which are attached.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of December 4, 2019 No. 996 "About approval of the Procedure for selection of the independent subject of auditor activities for carrying out audit of the annual financial reporting Body of public supervision of auditor activities" (The Official Bulletin of Ukraine, 2019, No. 98, the Art. 3282).

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 17, 2023 No. 238

Requirements to the independent subject of auditor activities for conducting verification of the annual financial reporting of Body of public supervision of auditor activities

1. Subjects of auditor activities can participate in selection of the independent subject of auditor activities for conducting verification of the annual financial reporting Body of public supervision of auditor activities:

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