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On 12 May, the management of the Accounting Chamber met with the IMF Mission to Ukraine to discuss the current state of implementation of the updated legislation on the Accounting Chamber in terms of additional powers, improvement of the level of implementation of audit recommendations, as well as further steps to develop institutional capacity.
The meeting was attended by the Chairwoman of the Accounting Chamber, Olha Pishchanska; Member of the Accounting Chamber, Kyrylo Klymenko; Acting Secretary of the Accounting Chamber, Vasyl Nevidomyi; and Director of the Legal Support Department, Olena Larionova. From the partners side: Resident Representative of the IMF in Ukraine, Priscilla Toffano; Deputy Head of the IMF Mission, Trevor Lessard; and Mission experts — Heiko Hesse, Jonathan Pampolina, Ihor Shpak, and Taras Ivanyshyn.
The IMF representatives, in particular, expressed interest in the process of monitoring the implementation of the recommendations provided by the Accounting Chamber, as well as in the specifics of work planning and the selection of audit objects.
Chairwoman of the Accounting Chamber, Olha Pishchanska, informed the partners about the steps taken within the framework of implementing the new legislation. In particular, the maximum staffing level of the Accounting Chamber has already been approved, employee competency profiles have been updated, and an internal selection process has been conducted to appoint staff to the positions of state auditors. The process of updating the Accounting Chamber’s Rules of Procedure and improving audit methodologies has also begun. In addition, the Institution's Development Strategy for 2025–2029 has been approved.
"Regarding audits of local budgets and state-owned enterprises. We are currently conducting a sectoral analysis of the issues and, using a risk-based approach, identifying the segments that require priority audits. At the same time, we are working to ensure that the institution is staffed sufficiently to carry out these functions. In June, we will launch an external recruitment process to fill the vacant positions of state auditors", said Olha Pishchanska.
In addition, during the meeting, Vasyl Nevidomyi provided information on audits related to investment projects and reconstruction initiatives, while Member of the Accounting Chamber Kyrylo Klymenko responded to the Mission representatives’ questions regarding the implementation of the Accounting Chamber’s recommendations following the audit of support for the activities of the High Anti-Corruption Court.
"This was the first audit since the establishment of the High Anti-Corruption Court (HACC), and as a result, a significant portion of the recommendations has already been implemented. In particular, positions within the internal control system have been filled, procedures have been standardized to enable faster institutional response to challenges, and the Court's performance indicators have been clarified. The Council of Judges, in turn, has refined the indicators for monitoring court decisions and enhanced the digitalization of court proceedings," said Kyrylo Klymenko.
Following the meeting, the Mission representatives acknowledged the importance of the Accounting Chamber utilizing all available resources to conduct external audits and expressed their full support for its work in accordance with the updated legislation.
It is worth noting that the reform of the Accounting Chamber was one of the structural benchmarks for the next review under the IMF Extended Fund Facility (EFF) program and is now listed as completed in the Memorandum of Economic and Financial Policies dated March 21, 2025.
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