On 22 December 2016, the Board of the National Bank of Ukraine issued Resolution No. 412  amending the Regulation on the Rules Governing the Submission by Banks of Audit Opinion on the Annual Financial Statements.

This resolution specifies issues subject to audit by external auditors when they are conducting audit of the bank’s annual financial statements.

The NBU Board Draft Resolution  amending the Regulation on the Rules Governing the Submission by Banks of Audit Opinion on the Annual Financial Statements has been agreed with the Ukrainian Chamber of Auditors.