From early 2013 to perform tasks with statutory audit and audit of financial statements of public enterprises and institutions audit firms are required to obtain confirmation of the Audit chamber of Ukraine (ACU) for compliance with the quality management system of audit services.
Audit firm 'De Visu' successfully passed the external verification of quality control system in accordance with the Law of Ukraine 'On Auditing' of 22.04.1993 № 3125-XII and Resolutions on external audits of quality control systems, established by audit firms and auditors, are approved by the Audit Chamber of Ukraine of 23.04.2009 № 201/4.
After the audit AF 'De Visu' received a certificate of conformity of quality control, issued by decision of ACU № 220/4.1.
So, profession activity of AF 'De Visu' meet the requirements of legislation that regulates audit activity in Ukraine and the International standards of audit (ISA), which entitles AF “De Visu” to conduct audit of financial statements of public companies and statutory audit.
In addition, audit firm 'De Visu' according to the new Procedure for keeping a register of audit firms, approved by the National commission on securities and stock market (NCSSM) of 25.10.2012 №1519, was included to the register of audit firms which conduct audit for professional participants of the securities market.
As for inclusion to the register of NCSSM, the audit firm must meet the requirements established by Art. 5 of the Law of Ukraine 'On Auditing' of 22.04.93, № 3125-XII, have evidence of the Audit chamber of Ukraine on inclusion to the Register of audit firms and auditors, as well as at least three full-time certified auditors.
Only after inclusion to the register and with certificate audit firm may conduct an audit for professional securities of market participants - brokers, registrars, custodians, asset management companies, stock exchanges and depositories.
NCSSM certificate on registration in the register of auditing firms to conduct audits for professional securities of market participants, has series and number - П 000006.
