Unofficial translation (c) Soyuzpravoinform LLC

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

of June 27, 2023 No. 713

About submission to the National commission on securities and the stock market of information by the subject of auditor activities who provides services in statutory audit of the financial reporting or other obligatory task to the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market,

According to Item 13 parts one of article 8 of the Law of Ukraine "About state regulation of the capital markets and the organized goods markets", Articles 31, 36 Laws of Ukraine "About financial records audit and auditor activities" the National commission on securities and the stock market RESHILA:

1. Approve form of Information which moves in the National commission on securities and the stock market subject of auditor activities which provides services in statutory audit of the financial reporting or other obligatory task to the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market which is applied.

2. Approve form of Information which moves in the National commission on securities and the stock market subject of auditor activities which provides services in statutory audit of the financial reporting to the legal entity having close ties with the company which is of public interest which statutory audit of the financial reporting he also books supervision of which the enclosed National commission on securities and the stock market exercises.

3. Approve form of Information which moves in the National commission on securities and the stock market subject of auditor activities which provides services in statutory audit of the financial reporting to the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market about violations which could take place or took place, in particular fraud of rather financial reporting of such company and concerning which adequate measures on their elimination are not taken, is applied.

4. Approve form of Information which moves in the National commission on securities and the stock market subject of auditor activities which provides auditor services according to the legislation to the company which is of public interest which is supplier of financial services, supervision of whom is exercised by the National commission on securities and the stock market about the established facts of non-compliance determined prudential requirements and standard rates which are attached.

5. Declare invalid the decision of the National commission on securities and the stock market of November 14, 2019 No. 694 "About submission to the National commission on securities and the stock market of information by the subject of auditor activities who provides services in statutory audit of the financial reporting to the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market", registered in the Ministry of Justice of Ukraine on March 11, 2020 at No. 254/34537.

6. Determine that the subject of auditor activities which provides services in statutory audit or other obligatory task to the company which is of public interest shall instantly (immediately), but no later than signature date of the audit report (if other is not provided by the Law of Ukraine "About financial records audit and auditor activities") to submit to the National commission on securities and the stock market information submitted to the National commission on securities and the stock market by subject of auditor activities which provides services in statutory audit of the financial reporting or other obligatory task to the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market, information submitted to the National commission on securities and the stock market by the subject of auditor activities, which provides services in statutory audit of the financial reporting to the legal entity having close ties with the company which is of public interest which statutory audit of the financial reporting he also books supervision of which the National commission on securities and the stock market, information submitted to the National commission on securities and the stock market by subject of auditor activities which provides services in statutory audit of the financial reporting to the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market about violations which could take place or took place, in particular fraud of rather financial reporting of such company and concerning which adequate measures on their elimination, Information are not taken, exercises moves in the National commission on securities and the stock market subject of auditor activities which provides auditor services according to the legislation to the company which is of public interest which is supplier of financial services, supervision of whom is exercised by the National commission on securities and the stock market about the established facts of non-compliance determined prudential requirements and standard rates electronically, according to approved by this solution of forms.

7. Action of this decision does not extend to banks and insurers.

8. In the capital markets and the organized goods markets (Peresunko D.) to provide to department of methodology of corporate management, corporate finances, financial instruments:

submission of this decision on state registration in the Ministry of Justice of Ukraine;

promulgation of this decision on the official website of the National commission on securities and the stock market.

9. This decision becomes effective in one month from the date of its official publication, except Item 4, which becomes effective since January 1, 2024.

10. Control over the implementation of this decision to assign to the member of the National commission on securities and the stock market Shapoval Yu.

Approved by the Decision of the National commission from securities of the stock market of Ukraine of June 27, 2023 No. 713

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info