23.09.2021

The NSSMC announces that on September 21, 2021 the its Resolution on July 22, 2021 №555 “On approval of information requirements related to audit or review of financial statements of capital market participants and organized commodity markets, supervision which is carried out by the NSSMC” came into force.

The document sets out general and additional requirements for information related to the audit or review of financial statements submitted to the NSSMC, which should be included in the report of the audit entity.

The new legal act stipulates that audit entities will be required to express an opinion on additional information that capital market participants and organized commodity markets disclose in their financial statements. The NSSMC will have the right to require audit entities to provide written explanations on the results of the provision of audit services to a participant in capital markets and organized commodity markets.

  • Please note that the Resolutions of the NSSMC №555 defines as invalid following documents:
    Resolution of the NSSMC on February 12, 2013 60160 “On approval of the Requirements for the auditor’s report submitted to the NSSMC upon obtaining a license to carry out professional activities in the securities market”, registered in the Ministry of Justice of Ukraine on March 11, 2013 on №386 / 22918 (with amendments);
  • Resolution of the NSSMC on June 11, 2013 №991 “On approval of the Requirements for the auditor’s report submitted to the NSSMC when disclosing information on the results of mutual investment institutions (mutual and corporate investment funds) and asset management companies”, registered with the Ministry of Justice of Ukraine July 5, 2013 for №1119 / 23651 (with amendments);
  • Resolution of the NSSMC on July 16, 2013 №1247 “On approval of the Requirements for the auditor’s report submitted to the NSSMC during the Central Depository’s annual audit of its activities”, registered with the Ministry of Justice of Ukraine on August 5, 2013 under 321321/23853 (with amendments);
  •  NSSMC Resolution on October 8, 2013 №2187 “On approval of the Requirements to the audit opinion submitted to the NSSMC as part of the documents for registration of the issue, issue and prospectus of certain types of securities, report on the results of placement of shares (except for securities of collective investment institutions)”, Registered in the Ministry of Justice of Ukraine on October 29, 2013 under №1827 / 24359 (with amendments).

The document can be found at the link:
https://ips.ligazakon.net/document/re36798?an=1

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