The NSSMC has prepared a detailed explanation of the preparation of the report on the review of interim financial statements by companies that are public interest entities and are issuers of securities.

In particular, the document interprets the provisions of Article 126 of the Law of Ukraine on Capital Markets and Organized Commodity Markets.

In the case of auditing the interim financial statements and preparing a report on the review of such statements for their own internal use, these issuers may use the services of any audit entity.

However, it is important that for the disclosure of interim financial statements in the capital markets and organized commodity markets, including by submitting information to the NSSMC, issuers should select an audit entity that should be included in the section «Auditors who have the right to conduct a mandatory audit of financial statements of enterprises of public interest» of the Register, which is maintained by the Audit Chamber of Ukraine, in case of disclosure of the report in accordance with the requirements of Article 126 of the Law.

The document was approved at a meeting of the NSSMC on October 5, 2021, the text can be read in detail at the link: https://www.nssmc.gov.ua/document/?id=12557369

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