28 September 2022    
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Legal background

In accordance with item 12 of the article 6 of the Law of Ukraine "On the Accounting Chamber" the Accounting Chamber of Ukraine (ACU) shall cooperate with Supreme Audit Institutions (SAIs) of foreign countries and respective international organizations and conclude agreements on cooperation.

General objective

International cooperation is the important tool for further capacity building of ACU and it's development in order to perform functions laid upon Supreme Audit Institution of Ukraine.

Both within the frameworks of international professional organizations and bilateral relations international cooperation shall provide for experience exchange and knowledge sharing to strengthen external public audit in Ukraine and coordination of international audits in areas important for the country.

Bilateral international cooperation

Learning from international experience in public audit area and further implementation of best practices requires wider bilateral cooperation of ACU with foreign SAIs.

Accounting Chamber of Ukraine signed bilateral agreements on cooperation with SAIs of 24 countries, namely: Russian Federation (1998), Republic of Poland (1998), Republic of Belarus (2001), Republic of Moldova (2001), Republic of Bulgaria (2002), Georgia (2002), People's People's Republic of China (2004), Republic of Korea (2004), Republic of Hungary (2004), Republic of Armenia (2005), Republic of Lithuania (2005), Republic of Slovakia (2005), Republic of Azerbaijan (2006), Republic of Kazakhstan (2006), Republic of Slovenia (2007), Kingdom of Spain (2008), Kingdom of Norway (2008), Portuguese Republic (2008), Kingdom of Sweden (2008), Republic of Latvia (2009), Federal Republic of Germany (2009), Socialist Republic of Vietnam (2010), Republic of India (2013) and Federative Republic of Brazil (2013).

Membership in international professional organizations

According to provisions of Lima Declaration (1977) "the international exchange of ideas and experiences within the International Organisation of Supreme Audit Institutions is an effective means of helping Supreme Audit Institutions accomplish their tasks" (art. 15.1). Accounting Chamber of Ukraine is a member of International Organization of Supreme Audit Institutions (INTOSAI, since 1998) and European Organization of Supreme Audit Institutions (EUROSAI, since 1999).

As a member of INTOSAI and EUROSAI, ACU takes part in activities of INTOSAI Professional Standards, Capacity Building and Knowledge Sharing Committees, working groups on environmental auditing, public debt and key national indicators as well as in EUROSAI Goal Teams on Professional Standards, Capacity Building and Knowledge Sharing and working groups on environmental auditing and IT. Since 2008 till 2014 ACU was a member of EUROSAI Governing Board.

At initiative of ACU in 2006 EUROSAI WGEA Special Subgroup on the Audit of Natural, Man-caused Disasters Consequences and Radioactive Wastes Elimination was established and later was transformed into EUROSAI Task Force on the Audit of Funds Allocated to Disasters and Catastrophes according to the VII EUROSAI Congress resolution (2008, Poland). IX EUROSAI Congress (2014, Netherlands) approved that the Task Force shall be transformed into the Working Group and Accounting Chamber of Ukraine to chair it.

Since 2000 ACU has been a member of Council of Heads of Supreme Audit Institutions of CIS Countries which was established to promote international cooperation in area of budgetary and financial control.

External partners

Cooperation between ACU and the World Bank has solid basis. Cooperative activities of ACU and the World Bank are aimed at auditing the World Bank's projects implemented in Ukraine through the State Budget.

Since 2009 till 2013 ACU performed as the External Auditor of Organisation for Security and Cooperation in Europe (OSCE). 



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