It is registered
Ministry of Justice of Ukraine
August 5, 2013
of July 16, 2013 No. 1247
About approval of Requirements to audit opinion which moves the National commission on securities and the stock market when carrying out annual audit of the activities by the Central depositary
According to Item 15 parts two of Article 7, Items 8 and 13 of article 8 of the Law of Ukraine "About state regulation of the security market in Ukraine", part twelve of article 9 of the Law of Ukraine "About depositary system of Ukraine", the Law of Ukraine "About joint-stock companies", 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 the National commission on securities and the stock market when carrying out annual audit of the activities by the Central depositary which are applied.
2. To provide to management of information technologies, external and internal communications (A. Zaik) publication of this decision in the official NKTsBFR printing publications according to the legislation.
3. To provide to department of the analysis, strategy and development of the legislation (M. Libanov) submission 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.
V.i.o. Commission chairman
Approved by the Decision of the National commission on securities and the stock market of Ukraine of July 16, 2013 No. 1247
Audit opinion (the report of the independent auditor) who moves the National commission on securities and the stock market (further - the Commission) by the Central depositary when carrying out annual audit of the activities, it shall be constituted according to requirements of International standards of quality control, audit, the overview, other provision of confidence and the accompanying services (further - MSA), in particular to 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 documents which contain the financial reporting checked by the auditor".
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.
2. Audit opinion (the report of the independent auditor) of rather annual financial reporting (further - the Audit opinion) shall contain such main Sections:
"Report of rather financial reporting";
"The report on other legal and regulatory requirements" - other responsibility of the auditor concerning the reporting;
3. The Section "Report of Rather Financial Reporting" includes:
1) the Audit opinion which has the title which is accurately specifying that it is the report of the independent auditor namely: "Audit opinion (report of the independent auditor) of rather financial reporting of the Central depositary";
2) the Audit opinion is addressed to those for whom it was prepared. The addressee - the Commission, other persons;
3) the introductory paragraph in which are specified:
main data on the Central depositary:
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;
date of state registration;
type of activity;
date of introduction of amendments to the charter;
the list of shareholders (for physical persons - surname, name and middle name, for legal entities - the name, form of business, the location) who are owners more than 1% of shares of the Central depositary for date of creation of the Audit opinion, with indication of the actual number of shares which each shareholder owns;
the name of each of financial statements which are part of the checked financial reporting, with indication of date or the period for which they are constituted, and also references to summary of accounting policy and other explanatory information of rather financial reporting;
4) the paragraph "Responsibility of Managerial Personnel for the Financial Reporting" in which responsibility of those persons to whom the obligation on creation of the financial reporting is assigned, in particular responsibility for creation of the financial reporting to applicable conceptual basis of the financial reporting (International accounting standards (further - IFRS) or national provisions (standards) of financial accounting is described (further - P(S)BU) according to the Law of Ukraine "About financial accounting and the financial reporting in Ukraine") and also for the internal control necessary for creation of the financial reporting which does not contain essential misstatements owing to fraud or mistake;
5) the paragraph "Responsibility of the Auditor" in which it is specified:
that responsibility of the auditor is the statement of opinion of rather financial reporting on the basis of results of audit;
that audit was booked according to MSA and these Requirements;
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The document ceased to be valid since September 21, 2021 according to Item 2 of the Decision of the National commission on securities and the stock market of Ukraine of July 22, 2021 No. 555