AIM Audit

Range of services

• Mandatory audit

  It involves an independent audit, the purpose of which is to express an independent opinion on its compliance in all material respects with the requirements of national accounting regulations (standards), international financial reporting standards or other requirements. It is regulated by the Law of Ukraine “On the Audit of Financial Statements and Auditing Activities” No. 2258-VIII and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” No. 996-XIV. These laws define the list of companies for which the audit is mandatory.

• Initiative audit

  An initiative audit is a review of a company's financial statements at the request of the owners or management, which provides an independent assessment of financial performance for internal control and risk identification. Although this audit is not mandatory, it helps to prepare for external audits and improve the company's financial position. The report can be provided to creditors, investors, or banks as proof of reliability and responsibility.

• Audit for Diia City Residents

  The audit for Diia City residents is aimed at verifying compliance with the requirements of the Law of Ukraine “On Stimulating the Development of the Digital Economy”, in particular, the level of wages, number of employees and compliance with qualified income. Residents are required to submit an annual compliance report with an auditor's opinion, with the first report due six months after obtaining the status. The reporting requirements are set out in a resolution of the Cabinet of Ministers of Ukraine.

• Grants Audit

  The audit of grant funds verifies the correctness and transparency of the use of finances by non-profit organizations in accordance with the terms of the grant agreement. It includes analyzing reports, assessing their compliance with contractual terms, and checking the arithmetic accuracy of data and primary documentation. If necessary, the audit also takes into account additional requirements of the grantor.

• Accounting Compliance with National Standards

  An accounting audit assesses the compliance of accounting procedures with laws and standards, including the analysis of source documents, the correctness of tax accounting, tax accruals, and reporting. It helps to avoid mistakes that could lead to fines and ensures transparency of financial activities.

• Participation in Inventories

  The auditor's participation in the inventory of assets and liabilities ensures the objectivity and transparency of the audit process. The auditor provides an independent assessment of the procedures, verifies their correctness and compliance with the accounting data. This helps the company obtain reliable information about assets and liabilities, which is important for tax and external audits.

• Assurance Engagements Required by Regulators

  A regulatory assurance engagement involves performing audit procedures to confirm that an entity's activities comply with legal requirements. Such audits are often performed for banks, financial institutions and insurance companies at the request of the National Bank of Ukraine, the National Securities and Stock Market Commission and other regulators. This service is performed in accordance with the International Standards on Auditing and Assurance Engagements, which guarantees the quality of the audits.

• Audit of sustainability reporting

  An audit of sustainability reporting is an independent verification of the reliability of data on a company's social, environmental and economic impact that meets international standards. It promotes the trust of stakeholders, such as investors and customers, and helps to identify risks and opportunities for improving sustainability. Such an audit is becoming an important tool for increasing transparency and a positive image of the company.