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Member of the Accounting Chamber Kyrylo Klymenko presented the progress made in implementing the operational conclusions of the 8th meeting of Cluster 1 of the Subcommittee on Economy and Other Sectoral Cooperation of the EU–Ukraine Association Committee in the area of external audit, during the 9th meeting held on 13 November.
In 2025, the Accounting Chamber of Ukraine focused on the practical application of ISSAI 150 Auditor Competence and ISSAI 140 Quality Management for Supreme Audit Institutions, particularly on the consistent development of the quality management system and the introduction of the institution of state auditors. Kyrylo Klymenko also highlighted the importance of expert support from the EU4PFM Project in enhancing staff competencies.
Member of the Accounting Chamber further informed that the institution had strengthened its influence on establishing public policies and parliamentary oversight, notably through the newly introduced mechanism requiring mandatory consideration of the Accounting Chamber’s decisions by the relevant committees of the Verkhovna Rada of Ukraine. Within the first ten months of 2025, parliamentary committees reviewed 20 reports of the Accounting Chamber of Ukraine.
Overall, by the end of 2025, the Accounting Chamber of Ukraine ensured the practical implementation of the operational conclusions of the previous Cluster 1 meeting through the establishment of a professional corps of state auditors, the update of its methodological framework, the launch of the Development Strategy of the Accounting Chamber of Ukraine for 2025–2029, and the initiation of enhanced oversight of the execution of the State Budget of Ukraine.
“For the next period, our priorities include further expanding the coverage of financial audits of consolidated financial statements and consolidated budget reporting at the level of main spending units, strengthening audits of local budgets and state-owned enterprises, and implementing the updated legal provisions aimed at reinforcing the institutional independence of the Accounting Chamber of Ukraine,” noted Kyrylo Klymenko.
For reference: The EU–Ukraine Association Committee is the highest expert-level body established in 2015 to coordinate the implementation of the Association Agreement. Its structure includes the Subcommittee on Economy and Other Sectoral Cooperation, which is responsible for monitoring and overseeing the Agreement’s implementation in the area of economic and sectoral cooperation between Ukraine and the EU.
