Compulsory audit is annual compulsory audit work of accountancy and financial statements of the organization. In Ukraine compulsory audit is controlled by the Act of Ukraine Concerning Auditing Activities from April 22, 1993 № 3125-ХII.

Conduct of the audit can only be provided by the companies and auditors, who are included in the List of audit companies that match criteria to conduct compulsory audit.


  • Confirmation of truthfulness and completeness of financial statements of the company
  • Confirmation of truthfulness and completeness of consolidated financial statements
  • Decrease of risk to make wrong decisions based on unaudited or uncertain information contained in financial statements
  • Confirmation to suppliers, buyers, investors, creditors and other persons concerned of the fact that the company has a well-functioning system of audit, so the main indicators of its activities results, and thus the company itself, can be trusted.


  • Compulsory audit of financial statements according to IFRS
  • Compulsory audit of financial statements according to Accounting Rule


  • Official independent audit report concerning truthfulness of financial statements and their correlation with set criteria
  • Fair representation of financial state of the company
  • A similar report to executive management with conclusions following the results of audit
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Часто задаваемые вопросы
Какая стоимость обязательного аудита?
Стоимость обязательного аудита зависит от реальных объемов компании и сложности учета. В среднем такая стоимость составляет от 45 тыс.грн.
Что нужно для формирования точной стоимости?
Для формирования точной стоимости вам необходимо заполнить бриф, который мы вам вышлем, а также предоставить ОСВ за отчетный период и/или фин.отчетность предприятия.
Как проводится аудит?
Проводится согласно международным стандартам аудита (МСА)
Какие сроки проведения аудита?
"Качественная проверка занимает порядка 2 месяцев. Однако данный срок обсуждаем и может меняться в зависимости от ряда факторов.
Предприятие должно опубликовать свою финансовую отчетность за отчетный период вместе с аудиторским заключением:
  • - АО - не позднее 30 апреля года, следующего за отчетным периодом, на сайте SMIDA (,
  • - ООО средние и крупные / общественно значимые - не позднее 1 июня года, следующего за отчетным периодом, на своем сайте.

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