{"id":1172385,"date":"2020-06-25T14:45:38","date_gmt":"2020-06-25T11:45:38","guid":{"rendered":"https:\/\/www.nssmc.gov.ua\/?p=1172385"},"modified":"2020-06-30T17:55:46","modified_gmt":"2020-06-30T14:55:46","slug":"do-uvahy-sub-iektiv-audytorskoi-diialnosti","status":"publish","type":"post","link":"https:\/\/www.nssmc.gov.ua\/en\/do-uvahy-sub-iektiv-audytorskoi-diialnosti\/","title":{"rendered":"To the attention of auditing entities"},"content":{"rendered":"<p>The National Securities and Stock Market Commission (NSSMC) draws attention to the fact that on June 24, 2020 the NSSMC Resolution on 14.11.2019 \u2116694 \u201c<a href=\"https:\/\/ips.ligazakon.net\/document\/view\/re34537\" target=\"_blank\" rel=\"noopener noreferrer\">On submission of Information to the NSSMC by Audit Entity that Provides Services of Mandatory Audit of Financial Reporting to an Enterprise of Public Interest, overseen by the NSSMC<\/a>\u201d, registered in the Ministry of Justice of Ukraine on 11.03.2020 \u2116254 \/ 34537.<\/p>\n<p>To comply with the requirements of this Resolution, the audit entities shall provide the NSSMC with electronic form in particular following information:<\/p>\n<ul>\n<li><a href=\"https:\/\/ips.ligazakon.net\/document\/view\/re34537?an=27&amp;ed=2019_11_14\" target=\"_blank\" rel=\"noopener noreferrer\">Information submitted to the NSSMC by an auditing entity that provides statutory audit services to a public interest entity overseen by the NSSMC<\/a>;<\/li>\n<li><a href=\"https:\/\/ips.ligazakon.net\/document\/view\/re34537?ed=2019_11_14&amp;an=77\" target=\"_blank\" rel=\"noopener noreferrer\">Information submitted to the NSSMC by an auditing entity that provides statutory audit services to a legal entity that has close ties to a public interest entity the statutory audit of financial statements of which are also performed by him, supervised by the NSSMC<\/a><\/li>\n<\/ul>\n<p>Notification in the form of an electronic document is made in accordance with the requirements of the normative and technical document \u2013 the Description of Sections and Schemes of \u0425\u041cL files of Information in Electronic Form of Enterprises of Public Interest which is Provided in Electronic Form to the NSSMC, approved by Order of the NSSMC Chairman on 08.05.2020 \u211655.<\/p>\n<p>The audited entity is obliged to submit information to the NSSMC in accordance with the forms approved by this Resolution in electronic form <strong>no later than the end of the 3rd working day after the date of discovery of the facts.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>The National Securities and Stock Market Commission (NSSMC) draws attention to the fact that on June 24, 2020 the NSSMC Resolution on 14.11.2019 \u2116694 \u201cOn submission of Information to the&#8230;<\/p>\n","protected":false},"author":293,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,23,4],"tags":[],"class_list":["post-1172385","post","type-post","status-publish","format-standard","hentry","category-golovn-novini","category-rozkrittya-nformats","category-news"],"_links":{"self":[{"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts\/1172385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/users\/293"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/comments?post=1172385"}],"version-history":[{"count":3,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts\/1172385\/revisions"}],"predecessor-version":[{"id":1172473,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts\/1172385\/revisions\/1172473"}],"wp:attachment":[{"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/media?parent=1172385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/categories?post=1172385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/tags?post=1172385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}