of April 6, 2015 No. 214
About approval of the Regulations on Committee on audit of banks of Ukraine
According to Articles 7, 55 and 56 Laws of Ukraine "About the National Bank of Ukraine" and to Articles 9, 66 and 70 Laws of Ukraine "About banks and banking activity", for the purpose of ensuring control of observance by banks, banking groups and auditing firms of requirements of the legislation of Ukraine and regulatory legal acts of the National Bank of Ukraine concerning carrying out annual audit inspection of the financial reporting, consolidated financial statements, the consolidated statements of the Board of the National Bank of Ukraine banking group decide:
1. Approve Regulations on Committee on audit of banks of Ukraine which are applied.
the resolution of Board of the National Bank of Ukraine of September 9, 2003 No. 387 "About approval of the Regulations on Committee on questions of certification of auditors of banks and modification of the Regulations on the Qualification commission of the National Bank of Ukraine concerning certification of auditors, temporary administrators and liquidators of bank institutions", registered in the Ministry of Justice of Ukraine on September 29, 2003 for No. 872/8193;
the resolution of Board of the National Bank of Ukraine of February 17, 2006 No. 52 "About approval of Changes to Regulations on Committee on questions of certification of auditors of banks", registered in the Ministry of Justice of Ukraine on February 28, 2006 for No. 207/12081;
the resolution of Board of the National Bank of Ukraine of April 11, 2007 No. 131 "About modification of some regulatory legal acts of the National Bank of Ukraine concerning audit of banks", registered in the Ministry of Justice of Ukraine on April 25, 2007 at No. 424/13691.
3. To department of methodology (Ivanenko N. V.) to bring contents of this resolution to the attention of banks of Ukraine, territorial administrations of the National Bank of Ukraine and Auditor chamber of Ukraine for use in work.
4. To impose control over the implementation of this resolution on the First Deputy Chairman of the National Bank of Ukraine Pisaruk A. V.
V. A. Hontareva
Approved by the Resolution of Board of the National Bank of Ukraine of April 6, 2015 No. 214
1. This Provision is developed according to Articles 7, 55 and 56 Laws of Ukraine "About the National Bank of Ukraine", Articles 9, 66 and 70 Laws of Ukraine "About banks and banking activity", articles 10 and 12 of the Law of Ukraine "About auditor activities", article 15 of the Law of Ukraine "About financial services and state regulation of the markets of financial services", regulatory legal acts of the National Bank of Ukraine (further - National Bank) and determines the basic principles of activities of Committee on questions of audit of banks of Ukraine.
2. The committee on questions of audit of banks of Ukraine (further - Committee) performs the activities based on legal acts of Ukraine and regulatory legal acts of National Bank for activities of banks and banking groups (further - banks), board decisions of National Bank, this provision.
3. The committee is the collegiate organ created by National Bank. The number of Committee constitutes nine people. Six representatives of National Bank, on one representative from Auditor chamber of Ukraine (in consent), the National commission on securities and the stock market (in consent), the National commission performing state regulation in the sphere of the markets of financial services are part of Committee (in consent).
4. The committee is headed by the first deputy or the vice-chairman of National Bank who is curator of service of banking supervision according to distribution of functional obligations. The chairman of Committee has the deputy. In case of absence of the chairman of Committee of its obligation the vice-chairman of Committee performs.
5. The staff of Committee after nominations from bodies (organizations) specified in Item 3 of this Section affirms the order of National Bank.
In case of absence of one of members of the committee of power are assigned to person, authorized to fulfill its duties according to job responsibilities.
With the right of advisory vote in committee meetings heads of structural divisions of central office of National Bank who are not members of the committee can be invited.
6. The committee by consideration of questions and decision making which are submitted for meeting can make in the attention of the offer and conclusions received from the Union of auditors of Ukraine, Auditor chamber of Ukraine, Federation of professional accountants and auditors of Ukraine, bankers associations and other professional organizations of auditors and accountants (further - the professional organizations).
7. The board of National Bank in the presence of the reasonable bases has the right to stop or cancel decisions of Committee.
8. Terms in this Provision are used in the values specified in the Law of Ukraine "About banks and banking activity" and other laws of Ukraine.
1. Main functions of Committee:
1) initiation of development new and modification of the existing regulatory legal acts of National Bank concerning external audit of banks, including concerning procedure for maintaining by National Bank of the register of the auditing firms having the right to carrying out audit inspections of banks (further - the Register);
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