2 June 2018 - Call for Ukrainian auditors launched by the Chamber of Auditors of Ukraine


Call for Ukrainian auditors launched by the Chamber of Auditors of Ukraine


The Chamber of Auditors of Ukraine, in assistance to the Ukrainian Control Contact Point of the Programme, launched a Call for Auditors in Ukraine with the purpose to pre-select independent external auditors for verification of expenditures declared by the grant beneficiaries in Ukraine.

In accordance with the programme document (JOP), the Control Contact Point in Ukraine (CCP) will pre-select independent external auditors for expenditure verification via call for expression of interest; then it will produce and maintain a long list of auditors meeting the criteria established in the Regulation No 897/2014. Project beneficiaries in case of NGOs will select their own auditor from the list for project expenditure verification by themselves; for public bodies the CCP may appoint an auditor for the beneficiary from the list. The verification of expenditures will be implemented by the auditors and supervised by the CCP.

In accordance with the  Regulation No 897/2014, the auditors shall examine whether the costs declared by the beneficiary and the revenue of the project are real, accurately recorded and eligible in accordance with the grant contract. This examination shall be performed on the basis of an agreed-upon procedure, based on the international standards. The auditors in Ukraine shall undertake their examination of project expenditures in accordance with: (a) the International Standard on Related Services 4400 Engagements to perform Agreed-upon Procedures regarding Financial Information as promulgated by International Federation of Accountants (IFAC); (b) IFAC Code of Ethics for Professional Accountants, developed and issued by IFAC's International Ethics Standards Board for Accountants. 

The deadline for expression of interest for independent external auditors in Ukraine is 2 July, 2018. The announcement of the Call for Auditor on the website of the Chamber of Auditors of Ukraine, as well as the selection critiria for auditors interested in verification of expenditures declared by the ENI CBC grant beneficiaries are below available for download (in Ukrainian language only).