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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 19, 2025 No. 1483

About approval of the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit within international treaties of Ukraine

The Cabinet of Ministers of Ukraine decides:

Approve the Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit within the enclosed international treaties of Ukraine.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 19, 2025, No. 1483

Procedure for carrying out by the Public auditing service, its interregional territorial authorities of the state financial audit within international treaties of Ukraine

1. This Procedure determines the carrying out mechanism Gosauditsluzhboy, its interregional territorial authorities (further - bodies of Gosauditsluzhby) the state financial audit within international treaties of Ukraine.

Action of this Procedure extends to the state financial audit (further - audit) booked within accomplishment of the Framework agreement between Ukraine and the European Union of rather special mechanisms of realization of financing of the Union for Ukraine according to the Ukraine Facility tool ratified by the Law of Ukraine of June 6, 2024 No. 3786-IX, and other international treaties of Ukraine, power on carrying out audit on which are assigned to bodies of Gosauditsluzhby.

2. The terms used in this Procedure have the following value:

auditor proofs - any collected and documented information obtained in the course of audit, and also (if necessary) results of actions of the state financial control, the actions performed by other monitoring bodies, confirming audit opinions;

auditor documentation - all documents, information and data in any form received and/or created by statutory auditors during planning and carrying out audit, fixing audit procedures, proofs, decisions and conclusions;

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