№3(14)(2013)

The Audit Chamber of Ukraine on January 31, 2013 № 264/8 approved amendments to the Regulation on certification of auditors from May 31, 2007 № 178/6

List of documents to be submitted for admission of certification or renewal of certificate has undergone some changes.

Thus, candidates for admission to certifying or auditors to extend existing certificate, apart such documents as:

• statement in prescribed form;

• copy of diploma;

• copy of a labor book notarized or certified at the workplace;

• document of payment for certification;

• copy of the first page of passport

must additionally submit:

• certificate from internal affairs authorities on absence of criminal record;

• certificate of absence of information about this person in the Unified State Register of persons who have committed corruption offenses.

The above certificates can be obtained:

- Certificate on absence of criminal record - in the Department of Information and Analysis of Internal Affairs Ministry and administrations (divisions) of information and analytical support main offices, departments of Internal Affairs Ministry of Ukraine in the Autonomous Republic of Crimea, regions, cities of Kyiv and Sevastopol, submitting particular request. Under Article 19 of the Law of Ukraine "On Personal Data Protection" from 01.06.2010 № 2297-VI data on absence or presence of criminal records about citizens upon their request are free, preparation time for such request is thirty calendar days after their receiving.

- Certificate confirming absence of personal data in the Unified State Register of persons who have committed corruption offenses - in the Department of the Ministry of Justice of Ukraine in the Autonomous Republic of Crimea, the Department of Justice in cities of Kyiv and Sevastopol, submitting particular request. According to Regulation on the Unified state register of persons who have committed corruption offenses, approved by the Ministry of Justice of Ukraine from 11.01.2012 № 39/5 (hereinafter - Regulation) information certificate is available from the Registry at individual request free of charge, within five working days after receiving written request from individual.

Regulation is amended with requirements on submitting document about education issued by higher education institution in foreign country. Now you need additionally submit to the ACU translation of document in Ukrainian, notarized, and a copy of certificate for foreign educational documents recognition issued by the Ministry of Education, Youth and Sports of Ukraine.

In addition, terms on limits to submission of proper documents by auditors with expired certificates and are due to expire, are amended. So now one should submit these documents (with certificate of no criminal record and absence of information in the Unified State Register of persons who have committed corruption offenses) no earlier than three and no later than two months before the end of term.

Auditor certificate revocation terms are changed, or rather expanded. Now the reason for such cancellation, among others, under section 11 of Regulation, is to have conviction for crime. That is, certificate revocation will be carried out under ACU decision, due to existing conviction for crime.

Regulation is amended in this section with provisions of audit certificate effective termination, namely: if last year auditor was subject of administrative penalty for corruption offense, term of certificate by ACU decision stops for one year.

The above changes will come into force from April 1, 2013.