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Ministry of Justice of Ukraine

September 7, 2021

No. 1176/36798

DECISION OF THE NATIONAL COMMISSION ON SECURITIES AND STOCK MARKET OF UKRAINE

of July 22, 2021 No. 555

About approval of Requirements to information concerning audit or the overview of the financial reporting of members of the capital markets and the organized goods markets, supervision of which is exercised by the National commission on securities and the stock market,

According to Items 8, 13 parts one of article 8 of the Law of Ukraine "About state regulation of the capital markets and the organized goods markets", parts twelve of article 9 of the Law of Ukraine "About depositary system of Ukraine", to the Law of Ukraine "About financial records audit and auditor activities" and to the Law of Ukraine "About the capital markets and the organized goods markets", to International standards of quality control, audit, the overview, other provision of confidence and the accompanying services the National commission on securities and the stock market RESHILA:

1. Approve Requirements to information concerning audit or the overview of the financial reporting of members of the capital markets and the organized goods markets, supervision of which is exercised by the National commission on securities and the stock market which are attached.

2. Recognize invalid:

the decision of the National commission on securities and the stock market of February 12, 2013 No. 160 "About approval of Requirements to audit opinion which moves in the National commission on securities and the stock market in case of receipt of the license for implementation of professional activity in the security market", registered in the Ministry of Justice of Ukraine on March 11, 2013 for No. 386/22918 (with changes);

the decision of the National commission on securities and the stock market of June 11, 2013 No. 991 "About approval of Requirements to audit opinion which moves in the National commission on securities and the stock market in case of disclosure of information on results of activities of institutes of joint investment (share and corporate investment funds) and the company on asset management", registered in the Ministry of Justice of Ukraine on July 5, 2013 for No. 1119/23651 (with changes);

the decision of the National commission on securities and the stock market of July 16, 2013 No. 1247 "About approval of Requirements to audit opinion which moves in the National commission on securities and the stock market when carrying out annual audit of the activities by the Central depositary", registered in the Ministry of Justice of Ukraine on August 5, 2013 for No. 1321/23853 (with changes);

the decision of the National commission on securities and the stock market of October 8, 2013 No. 2187 "About approval of Requirements to audit opinion which moves in the National commission on securities and the stock market as a part of documents for registration of release, release and the prospectus of the issue of separate types of securities, the report on results of share placing (except securities of institutes of joint investment)", registered in the Ministry of Justice of Ukraine on October 29, 2013 for No. 1827/24359 (with changes).

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