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

of May 23, 2024 No. 641

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 predostavitel of financial services which is not 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 of 1 part one of article 7 of the Law of Ukraine "About state regulation of the capital markets and the organized goods markets", parts six of article 17 of the Law of Ukraine "About financial services and finance companies", the National commission on securities and the stock market RESHILA:

1. Approve form of Information provided in 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 predostavitel of financial services which is not the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market about established facts of violation of the law, essential threat and availability of the modified opinion which is applied.

2. Approve form of Information submitted to the National commission on securities and the stock market by subject of auditor activities which provides auditor services according to the legislation to predostavitel of financial services who is not the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market about the established facts of non-compliance determined prudential requirements and the enclosed standard rates.

3. Determine that the subject of auditor activities providing services in statutory audit or other obligatory task to predostavitel of financial services which is not the company which is of public interest shall instantly (immediately), no later than signature date of the audit report or the report of the subject of 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 predostavitel of financial services which is not the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market about established facts of violation of the law, essential threat and availability of the modified opinion and 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 predostavitel of financial services, not being the company that is of public interest, supervision of which 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.

4. Subjects of auditor activities which determined the facts about violation by the supplier of financial services of the legislation, of essential threat or doubts concerning possibility of the supplier of financial services to continue activities on continuous basis, availability concerning the supplier of financial services of the modified opinion (opinion with clause, negative or refusal of opinion expression) and non-compliance with the established prudential requirements and standard rates, by provision to predostavitel of financial services of auditor services since January 01, 2024 and before the date of entry into force of this decision, shall within 30 calendar days from the effective date of this decision to submit information on the form established by this decision to the Commission.

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

6. 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.

7. (Piskun N.) to provide to management of administrative activities promulgation of this decision on the official website of the National commission on securities and the stock market.

8. This decision becomes effective in one month from the date of its official publication.

9. 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 on securities and share the market of Ukraine of May 23, 2024 No. 641

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 predostavitel of financial services which is not the company which is of public interest, supervision of which is exercised by the National commission on securities and the stock market about established facts of violation of the law, essential threat and availability of the modified opinion,

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