The NSSMC informs about changes in the information about the subject of audit activity provided by an enterprise of public interest

The NSSMC announces that, the NSSMC Resolution on January 12, 2021 № 10 “On Amendments to the NSSMC Resolution on Juary 31, 2019 №43» entered into force on March 5, 2021. It was registered  by the Ministry of Justice of Ukraine on February 18, 2021 №211/35833.

Please note that notifications about the audit entity that will provide financial audit services are sent to the NSSMC only by those companies that submit financial statements to the NSSMC together with the audit report – professional stock market participants and issuers of securities, if they are included to the category of enterprises of public interest.

The issuer gets the status of an enterprise of public interest if the securities of such issuer were listed on the stock exchange  during the reporting period, regardless the term of the listing (one day or more).

The NSSMC controls the submission of a notification by an enterprise of public interest, and in case of non-submission, incomplete submission of information and / or submission of inaccurate information, the NSSMC will respond in accordance with applicable law.