On April 1, 2013 the decision of the Audit Chamber of Ukraine dated January 31, 2013 № 264/8, amending the Regulation on certification of auditors (hereinafter - the Decision) came into force.
The Decision completed the list of documents required to be submitted to obtain approval for certification. In addition to an application, a copy of the work book, a document confirming payment for the certification, a copy of the first page of the passport and consent to the processing of personal data the following documents shall be also submitted since now:
- a copy of the diploma, certified by a notary or in a workplace, and
- certificate of no criminal record and certificate of absence of information about commission of a corruption offense.
In addition to this the following new term for replacement of the certificate was set: not earlier than in three and not later than in two months prior to the expiration of the certificate auditor must submit a package of relevant documents for issuance of the new certificate.
The Decision prescribes the auditor’s certificate revocation in case of conviction for a crime, and suspension of the certificate of an auditor, who was imposed by an administrative penalty for corruption offenses during the last year.