{"id":1091,"date":"2017-04-14T13:49:00","date_gmt":"2017-04-14T13:49:00","guid":{"rendered":"http:\/\/audit.4444.in.ua\/?page_id=1091"},"modified":"2026-09-25T14:09:57","modified_gmt":"2026-09-25T12:09:57","slug":"obligate-audit","status":"publish","type":"page","link":"https:\/\/audit-invest.com.ua\/en\/audit\/obligate-audit","title":{"rendered":"Mandatory audit"},"content":{"rendered":"<p><\/p>\n<section id=\"mandatory-audit-2026\" class=\"maa-section\" aria-labelledby=\"maa-main-title\">\n<div class=\"maa-container\">\n<header class=\"maa-hero\">\n<div class=\"maa-hero-copy\">\n<div class=\"maa-eyebrow\">Audit-Invest \u00b7 independent audit<\/div>\n<h1 id=\"maa-main-title\" class=\"maa-page-title\">Mandatory Audit<\/h1>\n<p class=\"maa-hero-lead\">We conduct mandatory audits of financial statements and help businesses meet legal requirements with confidence and without unnecessary risk.<\/p>\n<p><a class=\"maa-brief-link\" href=\"https:\/\/audit-invest.com.ua\/audit\/audit-form\">Complete the brief<\/a>\n      <\/div>\n<aside class=\"maa-consult-card\" aria-label=\"Free consultation\">\n        <span class=\"maa-consult-label\">Not sure?<\/span><br \/>\n        <strong>We&#8217;ll check whether you need a mandatory audit<\/strong><\/p>\n<p>We&#8217;ll determine your company&#8217;s category and provide a free consultation from AUDIT INVEST specialists.<\/p>\n<\/aside>\n<\/header>\n<section class=\"maa-block maa-directions\" aria-labelledby=\"maa-directions-title\">\n<div class=\"maa-section-head\">\n<div>\n<p class=\"maa-kicker\">Who needs an audit<\/p>\n<h2 id=\"maa-directions-title\" class=\"maa-heading\">Main categories of enterprises<\/h2>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"maa-grid-4\">\n<article class=\"maa-direction-card\"><span>01<\/span><\/p>\n<h3>Public-interest entities<\/h3>\n<\/article>\n<article class=\"maa-direction-card\"><span>02<\/span><\/p>\n<h3>Medium-sized enterprises<\/h3>\n<\/article>\n<article class=\"maa-direction-card\"><span>03<\/span><\/p>\n<h3>Extractive industry enterprises<\/h3>\n<\/article>\n<article class=\"maa-direction-card\"><span>04<\/span><\/p>\n<h3>Alternative energy enterprises<\/h3>\n<\/article><\/div>\n<\/section>\n<div class=\"maa-note\" role=\"note\">\n<div class=\"maa-note-icon\">?<\/div>\n<p>If you&#8217;re unsure whether you need to conduct a mandatory audit of your financial statements, which category or group you belong to, or simply want to check \u2014 <strong>get a free consultation from AUDIT INVEST specialists.<\/strong><\/p>\n<\/p><\/div>\n<section class=\"maa-block\" aria-labelledby=\"maa-results-title\">\n<div class=\"maa-section-head maa-section-head-split\">\n<div>\n<p class=\"maa-kicker\">Audit outcomes<\/p>\n<h2 id=\"maa-results-title\" class=\"maa-heading\">As a result of the audit, you receive<\/h2>\n<\/p><\/div>\n<p class=\"maa-subtitle\">A set of documents confirming the reliability of the financial statements and helping management see the risks.<\/p>\n<\/p><\/div>\n<div class=\"maa-results-grid\">\n<article class=\"maa-result-card maa-result-featured\">\n<div class=\"maa-card-number\">01<\/div>\n<h3>Independent auditor&#8217;s report<\/h3>\n<p>Expressing an independent opinion on whether the financial statements comply with International Financial Reporting Standards or national accounting regulations (standards) and the requirements of the Law of Ukraine &#8220;On Accounting and Financial Reporting&#8221; No. 996-XIV of 16.07.1999.<\/p>\n<\/article>\n<article class=\"maa-result-card\">\n<div class=\"maa-card-number\">02<\/div>\n<h3>Detailed report to management<\/h3>\n<p>With conclusions from the audit, a description of internal control deficiencies, material misstatements in the financial statements, and observations on accounting, tax risks, and labor law risks.<\/p>\n<\/article>\n<article class=\"maa-result-card\">\n<div class=\"maa-card-number\">03<\/div>\n<h3>Written communications for stakeholders<\/h3>\n<p>Information on the audit procedures performed, significant audit matters, material control deficiencies, and other important observations.<\/p>\n<\/article>\n<article class=\"maa-result-card\">\n<div class=\"maa-card-number\">04<\/div>\n<h3>Additional report to supervisory authorities<\/h3>\n<p>Prepared for public-interest entities.<\/p>\n<\/article><\/div>\n<\/section>\n<section class=\"maa-benefits\" aria-labelledby=\"maa-benefits-title\">\n<div class=\"maa-benefits-copy\">\n<p class=\"maa-kicker maa-kicker-light\">Value for business<\/p>\n<h2 id=\"maa-benefits-title\">Your benefits<\/h2>\n<p>Not just formal compliance, but an independent assessment of the company&#8217;s reporting, controls, and key risks.<\/p>\n<\/p><\/div>\n<ul class=\"maa-benefits-list\">\n<li>A team of certified auditors from the national company AUDIT INVEST with 20 years of experience and an impeccable reputation.<\/li>\n<li>Confirmation of the reliability and completeness of the financial statements and\/or the completeness of the consolidation of financial statements.<\/li>\n<li>Reduced risk of making incorrect decisions based on unverified or unreliable information.<\/li>\n<li>Increased trust in your business from creditors, investors, and partners.<\/li>\n<li>Reduced risk of claims from tax authorities and other regulators.<\/li>\n<li>Identification of hidden reserves and opportunities for legally reducing the tax burden.<\/li>\n<\/ul>\n<\/section>\n<section class=\"maa-more\" aria-labelledby=\"maa-more-title\">\n<h2 id=\"maa-more-title\" class=\"maa-more-title\">More about the mandatory audit<\/h2>\n<div class=\"maa-more-content\">\n<p><strong>Mandatory audit of financial statements<\/strong> is an audit of the financial statements (consolidated financial statements) of business entities that, under the law, are required to disclose or provide financial statements (consolidated financial statements) to users together with an auditor&#8217;s report. Such an audit is carried out by audit entities on the grounds and in the manner prescribed by law.<\/p>\n<p>In Ukraine, the mandatory audit is governed by the Law of Ukraine &#8220;On Audit of Financial Statements and Auditing Activities&#8221; No. 2258-VIII of 21.12.2017 and international auditing standards.<\/p>\n<p>        <a class=\"maa-law-link\" href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2258-19#Text\" target=\"_blank\" rel=\"nofollow noopener\">Law of Ukraine No. 2258-VIII<\/a><\/p>\n<p>Only firms and auditors listed in the Register of Auditing Entities that are authorized to conduct mandatory audits of financial statements are permitted to perform mandatory audit engagements.<\/p>\n<p>        <a class=\"maa-law-link\" href=\"https:\/\/www.apu.com.ua\/?page_id=9523\" target=\"_blank\" rel=\"nofollow noopener\">Register of Auditing Entities<\/a><\/p>\n<p>Mandatory audits of the financial statements of public-interest entities may only be carried out by firms listed in the relevant section of the Register.<\/p>\n<p>        <a class=\"maa-law-link\" href=\"https:\/\/www.apu.com.ua\/?page_id=9523\" target=\"_blank\" rel=\"nofollow noopener\">Check an audit firm in the Register<\/a><\/p>\n<h3>What does a mandatory audit of financial statements provide?<\/h3>\n<p>The auditor&#8217;s report is provided in fulfillment of the requirements of:<\/p>\n<ul class=\"maa-law-list\">\n<li><strong>Article 14 of Law of Ukraine No. 996-XIV of 16.07.1999<\/strong> \u2014 regarding disclosure, together with the annual and consolidated financial statements, of the management report and the report on payments to the state on the enterprise&#8217;s webpage or website.<\/li>\n<li><strong>Clause 46.2 of Article 46 of the Tax Code of Ukraine<\/strong> \u2014 regarding submission by a corporate income tax payer of the auditor&#8217;s report to the controlling authority together with the annual financial statements.<\/li>\n<li><strong>Subclause 39.4.6 of Clause 39.4 of Article 39 of the Tax Code of Ukraine<\/strong> \u2014 regarding provision of the report as part of transfer pricing documentation for the relevant reporting period, where such documentation is mandatory for the taxpayer.<\/li>\n<li><strong>Article 126 of Law of Ukraine No. 3480-IV of 23.02.2006<\/strong> \u2014 as part of the issuer&#8217;s annual information.<\/li>\n<li><strong>Subclause 40 of Clause 2.2 of NEURC Resolution No. 1467 of 27.12.2017<\/strong> \u2014 together with the financial statements of enterprises engaged in licensed electricity generation activities.<\/li>\n<li><strong>Clause 48 of Section IV of NBU Resolution No. 351 of 30.06.2016<\/strong> \u2014 together with the borrower&#8217;s annual financial statements (consolidated\/combined).<\/li>\n<\/ul><\/div>\n<\/section>\n<section class=\"maa-cta\" aria-labelledby=\"maa-cta-title\">\n<div class=\"maa-cta-copy\">\n<h2 id=\"maa-cta-title\">Need a mandatory audit?<\/h2>\n<p>We&#8217;ll define the scope of work, explain the requirements, and offer a practical plan for conducting the audit.<\/p>\n<\/p><\/div>\n<p>      <a class=\"cb btn cboxElement maa-cta-button\" href=\"#\">Get a consultation<\/a><br \/>\n    <\/section>\n<\/p><\/div>\n<\/section>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Audit-Invest \u00b7 independent audit Mandatory Audit We conduct mandatory audits of financial statements and help businesses meet legal requirements with confidence and without unnecessary risk. 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We&#8217;ll check whether you need a mandatory audit We&#8217;ll determine&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/en\/audit\/obligate-audit\">Rea more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3494,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-mandatory-audit.php","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-1091","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u041e\u0431\u043e\u0432&#039;\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 2026 - \u041e\u0442\u0440\u0438\u043c\u0430\u0439\u0442\u0435 \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438 \u0440\u0430\u043d\u043d\u044c\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443\u0432\u0430\u043d\u043d\u044f. \u041d\u0430\u0441 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u044e\u0442\u044c. \u041e\u0431\u043e\u0432&#039;\u044f\u0437\u043a\u043e\u0432\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u0430 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0430 2026\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"keywords\" content=\"\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0430\u0443\u0434\u0438\u0442\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/audit-invest.com.ua\/en\/audit\/obligate-audit\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Group of Companies AUDIT-INVEST | Your financial confidence base\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"\u041e\u0431\u043e\u0432&#039;\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 2026\" \/>\n\t\t<meta property=\"og:description\" content=\"\u041e\u0431\u043e\u0432&#039;\u044f\u0437\u043a\u043e\u0432\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 2026 - 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