{"id":1175805,"date":"2022-01-14T13:03:18","date_gmt":"2022-01-14T11:03:18","guid":{"rendered":"https:\/\/www.nssmc.gov.ua\/?p=1175805"},"modified":"2022-01-17T12:59:52","modified_gmt":"2022-01-17T10:59:52","slug":"komisiia-zvertaie-uvahu-audytoriv-na-osoblyvosti-podannia-informatsii","status":"publish","type":"post","link":"https:\/\/www.nssmc.gov.ua\/en\/komisiia-zvertaie-uvahu-audytoriv-na-osoblyvosti-podannia-informatsii\/","title":{"rendered":"The NSSMC draws the attention of auditors to the submission of information"},"content":{"rendered":"<p><strong>The NSSMC (National Securities and Stock Market Commission) draws attention to the fact that auditing entities must send the following forms to the Regulator electronically:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/ips.ligazakon.net\/document\/view\/re34537?an=31&amp;ed=2019_11_14\" target=\"_blank\" rel=\"noopener\">the information submitted to the NSSMC by the auditing entity that provides services for the statutory audit of financial statements to the public interest entity supervised by the NSSMC;<\/a><\/li>\n<li><a href=\"https:\/\/ips.ligazakon.net\/document\/view\/re34537?an=75&amp;ed=2019_11_14\" target=\"_blank\" rel=\"noopener\">information submitted to the NSSMC by the auditing entity that provides services for the statutory audit of financial statements to the legal entity that has close ties to the public interest entity, the statutory audit of the financial statements of which it also conducts under the supervision of the National Securities and Stock Market Commission.<\/a><\/li>\n<\/ul>\n<p>The documents shall be submitted in accordance with the requirements of the NSSMC&#8217;s Resolution <a href=\"https:\/\/ips.ligazakon.net\/document\/view\/re34537\" target=\"_blank\" rel=\"noopener\">On Submission of Information to the NSSMC by the Auditing Entity That Provides Services for the Statutory Audit of Financial Statements to the Public Interest Entity Supervised by the NSSMC<\/a> dated November 14, 2019 \u2116694, registered with the Ministry of Justice of Ukraine of March 11, 2020, \u2116254\/34537.<\/p>\n<p>The <strong>auditing entities<\/strong> must submit information to the NSSMC in accordance with the forms approved by the specified Resolution<strong> in electronic form no later than the end of the third working day after the date of detection of the facts provided by Article 36 of the Law of Ukraine On Auditing of Financial Statements and Auditing Activities. The paper form of information shall not be submitted.<\/strong><\/p>\n<p>The notification in the form of an electronic document is drawn up in accordance with the requirements of the normative and technical document \u2013 the description of sections and schemes of XML files information in the electronic form of&nbsp; public interest entities, which is sent in the form of electronic documents to the NSSMC, approved by the Order of the Chairman of the NSSMC from 08.05.2020 \u211655.<\/p>\n<p>In case of changes in the data specified in the information, such changes should be reported by the auditing entity no later than the end of the third working day after the date of the facts detection.<\/p>\n<p>The NSSMC oversees the submission of information by the auditing entities and, in case of detecting the facts of non-submission of such information to the NSSMC, informs the State Institution \u201cThe Audit Public Oversight Body\u201d on taking the necessary response measures.<\/p>","protected":false},"excerpt":{"rendered":"<p>The NSSMC (National Securities and Stock Market Commission) draws attention to the fact that auditing entities must send the following forms to the Regulator electronically: the information submitted 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":[18,3,23,4],"tags":[],"class_list":["post-1175805","post","type-post","status-publish","format-standard","hentry","category-buhgaltersykiy-oblk-ta-audit","category-golovn-novini","category-rozkrittya-nformats","category-news"],"_links":{"self":[{"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts\/1175805","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=1175805"}],"version-history":[{"count":5,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts\/1175805\/revisions"}],"predecessor-version":[{"id":1175834,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/posts\/1175805\/revisions\/1175834"}],"wp:attachment":[{"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/media?parent=1175805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/categories?post=1175805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nssmc.gov.ua\/en\/wp-json\/wp\/v2\/tags?post=1175805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}