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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of August 2, 2018 No. 90

About approval of the Regulations on procedure for submission by bank to the National Bank of Ukraine of the audit report by results of annual verification of the financial reporting

(as amended of the Resolution of Board of the National Bank of Ukraine of 26.12.2018 No. 152)

According to Articles 7, of 15, of 55, 56 Laws of Ukraine "About the National Bank of Ukraine", to Articles 66, of 67, 70 Laws of Ukraine "About banks and banking activity" and in connection with adoption of law of Ukraine "About financial records audit and auditor activities", for the purpose of reduction of the regulatory legal act of the National Bank of Ukraine concerning submission by banks to the National Bank of Ukraine of the report of the auditor by results of annual verification of the financial reporting in compliance with requirements of the legislation of Ukraine the Board of the National Bank of Ukraine DECIDES:

1. Approve Regulations on procedure for submission by bank to the National Bank of Ukraine of the audit report by results of annual verification of the financial reporting (further - the Provision) which are applied.

2. Banks which did not sign the contract with auditing firm for carrying out statutory audit of the financial reporting for 2018 (further - the agreement) about day of enforcement of the Law of Ukraine "About financial records audit and auditor activities", have the right to submit the agreement to the National Bank of Ukraine according to the procedure, determined in the Provision, till December 15, 2018 (inclusive).

3. Banks which signed the agreement about day of enforcement of the Law of Ukraine "About financial records audit and auditor activities" submit the agreement to the National Bank of Ukraine no later than November 1, 2018 in time.

4. Recognize invalid regulatory legal acts of the National Bank of Ukraine according to the enclosed list.

5. To department of methodology (Ivanenko N. V.) after official publication to inform banks of Ukraine and Auditor chamber of Ukraine information on adoption of this resolution.

6. The resolution becomes effective from the date of, its official publication following behind day, except Items 1, of 2, of 4, which become effective from the date of enforcement of the Law of Ukraine "About financial records audit and auditor activities".

Acting as Chairman
K. V. Rozhkova

It is approved:

Chairman of Auditor chamber of Ukraine

 

T.A.Kamenskaya

Appendix

to the Resolution of Board of the National Bank of Ukraine of August 2, 2018 No. 90

List of regulatory legal acts of the National Bank of Ukraine, invalid

1. The resolution of Board of the National Bank of Ukraine of September 9, 2003 No. 389 "About approval of the Regulations on procedure for representation by banks to the National Bank of Ukraine of audit reports (audit opinions) by results of annual verification of the financial reporting", registered in the Ministry of Justice of Ukraine on September 29, 2003 for No. 871/8192.

2. The resolution of Board of the National Bank of Ukraine of September 20, 2006 No. 368 "About approval of Changes in Regulations on procedure for submission by banks to National Bank of audit reports (audit opinions) by results of annual verification of the financial reporting", registered in the Ministry of Justice of Ukraine on October 03, 2006 for No. 1088/12962.

3. The resolution of Board of the National Bank of Ukraine of April 13, 2007 No. 135 "About approval of Changes in Regulations on procedure for submission by banks to National Bank of audit reports by results of annual verification of the financial reporting", registered in the Ministry of Justice of Ukraine on April 25, 2007 for No. 423/13690.

4. The resolution of Board of the National Bank of Ukraine of January 8, 2009 No. 3 "About approval of Changes in Regulations on procedure for submission by banks to National Bank of audit reports by results of annual verification of the financial reporting", registered in the Ministry of Justice of Ukraine on February 02, 2009 for No. 92/16108.

5. The resolution of Board of the National Bank of Ukraine of September 21, 2011 No. 341 "About introduction of amendments to resolutions of Board of the National Bank of Ukraine of 09.09.2003 No. 389 and in Regulations on procedure for submission by banks to National Bank of audit reports by results of annual verification of the financial reporting", registered in the Ministry of Justice of Ukraine on October 14, 2011 for No. 1193/19931.

6. The resolution of Board of the National Bank of Ukraine of January 18, 2013 No. 16 "About approval of Changes in Regulations on procedure for submission by banks to the National Bank of Ukraine of the report of the auditor by results of annual verification of the financial reporting", registered in the Ministry of Justice of Ukraine on February 05, 2013 for No. 217/22749.

7. Item 11 of the resolution of Board of the National Bank of Ukraine of June 19, 2015 No. 392 "About modification of some regulatory legal acts of the National Bank of Ukraine".

8. The resolution of Board of the National Bank of Ukraine of December 14, 2015 No. 884 "About modification of some regulatory legal acts of the National Bank of Ukraine concerning audit of banks".

9. The resolution of Board of the National Bank of Ukraine of December 22, 2016 No. 412 "About modification of the Regulations on procedure for representation by banks of the National Bank of Ukraine of the report of the auditor by results of annual verification of the financial reporting".

10. Items 1, 3 and 4 resolutions of Board of the National Bank of Ukraine of October 24, 2017 No. 105 "About approval and modification of some regulatory legal acts of the National Bank of Ukraine concerning audit of banks".

Director of the department of methodology
N. V. Ivanenko

Approved by the Resolution of Board of the National Bank of Ukraine of August 2, 2018 No. 90

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