Unofficial translation. (c) Soyuzpravoinform

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

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

According to part one of article 27 of the Law of Ukraine "About securities and the stock market", Item 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine", the Law of Ukraine "About auditor activities", 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 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 which are applied.

2. To management of information technologies, external and internal communications (A. Zaik) to provide publication of this decision in the official NKTsBFR printing publications according to the legislation.

3. To the director of the department of the analysis, strategy and development of the legislation M. Libanov to provide provision of this decision on state registration in the Ministry of Justice of Ukraine.

4. This decision becomes effective from the date of its official publication.

5. Control over the implementation of this decision to assign to the member of the National commission on securities and the stock market of Brain O. M.

Approved by the Decision of the National commission on securities and the stock market of Ukraine of February 12, 2013 No. 160

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

I. General provisions

1. These Requirements are developed according to part one of article 27 of the Law of Ukraine "About securities and the stock market", Item 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine", the Law of Ukraine "About auditor activities", International standards of quality control, audit, the overview, other provision of confidence and the accompanying services.

2. The audit opinion which moves in the National commission on securities and the stock market (further - the Commission) in case of receipt of the license for implementation of professional activity in the security market (daleelitsenziya), shall be constituted according to requirements of International standards of quality control, audit, survey, other provision of confidence and the accompanying services (further - MSA), in particular with MCA 700 "Formulation of opinion and provision of the report of rather financial reporting", MCA 705 "Modification of opinion in the report of the independent auditor", MCA 706 "Explanatory paragraphs and paragraphs on other questions in the report of the independent auditor", MCA 710 "Comparative information - the corresponding indicators and the comparative financial reporting", MCA 720 "Responsibility of the auditor concerning other information in the documents containing the financial reporting checked by the auditor" The international standard of tasks according to the overview (further - MSZO) 2410 "The overview of interim financial information which is carried out by the independent auditor of the subject of managing".

II. The main requirements concerning format and structure of the Audit opinion of rather financial reporting of the applicant

1. By results of audit of the annual financial reporting the Audit opinion (the report of the independent auditor) of rather annual financial reporting is constituted, and also by results of the overview of the quarter financial reporting the Conclusion (report) concerning the overview of interim financial statements in the cases established by the legislation is constituted.

2. The audit opinion (the report of the independent auditor) of rather annual financial reporting (further - the Audit opinion) shall contain such main Sections:

Section "Report of Rather Financial Reporting";

the Section "Report on Other Legal and Regulatory Requirements" - other responsibility of the auditor concerning the reporting;

Section "Other Elements".

2.1. The Section "Report of Rather Financial Reporting" includes such paragraphs:

2.1.1. The audit opinion has the title which accurately specifies that it is the report of the independent auditor, namely: "Audit opinion (report of the independent auditor)

rather financial reporting _____________________________________".

(the name of the legal entity - the applicant)

2.1.2. The audit opinion is addressed to those for whom it was prepared. The addressee - the National commission on securities and the stock market, other persons.

2.1.3. In the introductory paragraph are specified:

main information about the applicant:

a) full name;

b) the identification code of the legal entity in the Unified state register of the companies and organizations of Ukraine specified in the Unified State Register of Legal Entities and physical persons entrepreneurs and public forming;

c) location;

d) date of state registration;

ґ) core activities;

e) date of modification of constituent documents;

e) the list of participants (shareholders) (physical persons - surname, name and middle name; legal entities - the name, form of business, the location) which are owners of 5% and more shares (shares) for date of creation of audit opinion with indication of the actual number of this size;

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