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RESOLUTION OF THE NATIONAL BANK OF UKRAINE

of December 20, 2023 No. 168

About approval of the Regulations on procedure and conditions of the conclusion of the insurance contract of responsibility of the subject of auditor activities to the third parties

According to Articles 7, 15, 55-1, 56 of the Law of Ukraine "About the National Bank of Ukraine", Articles 21, Item 30 of the Section VII of the Law of Ukraine "About financial services and finance companies", article 43 of the Law of Ukraine "About financial records audit and auditor activities", Item 25 of the Section XV of the Law of Ukraine of November 18, 2021 No. 1909-IX "About insurance" for the purpose of establishment of procedure for the conclusion of the insurance contract of responsibility of the subject of auditor activities to the third parties and conditions on which such agreement of Board of the National Bank of Ukraine DECIDES: is signed

1. Approve Regulations on procedure and conditions of the conclusion of the insurance contract of responsibility of the subject of auditor activities to the third parties (further - the enclosed Provision).

2. Insurance contracts of responsibility of the subject of auditor activities performing statutory audit of the financial reporting before the third parties imprisoned about day of entry into force of this resolution are not subject to reduction in compliance with requirements of the Provision.

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