There are only a few days left until the Constituent Congress of Auditors of Ukraine. We are going to make truly important decisions for the profession at the Congress. And even though the congress will be held on the day off in the summer and moreover on the eve of the Day of the Accountant and Auditor of Ukraine, which we are going to celebrate as representatives of a single profession for the first time this year, we all should take a responsible attitude to that event, come and cast our votes for the audit future.
Who is worthy of our voice? My colleagues from different corners of Ukraine often ask this question, because we all expect positive changes in the audit and we are intended to make the right choice. It should be reminded that the Chamber of Auditors and Accountants of Ukraine, which I head, refused to form any lists and gave the right to each auditor to choose a worthy candidate for new regulatory bodies at one’s own discretion. We are against the imposition of individual candidates.
Meanwhile, I have made my choice, and if my personal opinion is interesting, I will readily share it, because I always support a fair and transparent dialogue with my colleagues. I am convinced that people, who are true professionals of their business, those who are with impeccable reputation, open to change and innovations should present the auditors in the new Auditor's Chamber of Ukraine. They have a huge work and responsibility - it will be necessary to develop and implement the internal regulatory framework in the daily practice, which will meet the requirements of the new core law. They will have to breathe new life into the Ukrainian audit, bringing it closer to European models. Moreover, it will be necessary to teach auditors to think and work in a new way. It’s a difficult task, isn’t it?
Who can manage this issue? I emphasize that this is my personal opinion, and by no means claims to be the truth of final authority and is not a campaign for somebody.
As for ACU Board
I believe that the experience of Big Four representatives and international network audit firms will be very useful for building a new Ukrainian audit. That is why their representatives should be in the Board of the Auditor's Chamber of Ukraine. Liudmyla Pakhucha, Lilia Dziuba and Hahik Nersesian are the right candidates with well-grounded knowledge and experience.
Also it is hard to imagine the ACU Board without people who develop professional science, share their knowledge with others on a daily basis and are in constant scientific research. Well-known teachers and trainers, who have prepared hundreds of specialists in the field of accounting and auditing, should be named - Olena Kharlamova, Tetiana Zatserkovna and Hennadii Myroshnychenko. I am sure that ACU Board needs such people.
In my opinion, activity in non-public organizations, professional unions, aimed at developing the profession, as well as work in the current audit regulatory bodies, is a good experience for candidates. That is why I believe that the Mykhailo Kondratiev, Dmytro Oleksiienko, Daria Nefiodova, Olena Baranovska and Natalia Zelenetska can be useful for the ACU Board.
When choosing the ACU Board it is very important to pay attention to the professional activities of candidates for public councils under the State Fiscal Service of Ukraine, the Ministry of Finance, to the experience of drafting law bills, explanatory work in the field of audit, accounting, tax and financial reporting. Tatiana Shevtsova, Julia Drogovoz, Larysa Tsereteli have such experience.
The experience of Olena Makeieva, the former Deputy Minister of Finance of Ukraine and the auditor with always the principled position is also relevant. She has been contributing to the implementation of the best practices of European audit in Ukraine for a long time.
As for the head of the Committee on audit services quality control
Speaking about my choice of the candidate for the position of the head of the Committee on audit services quality control, this is Oleksandr Kuzub. I have known this person for many years as an audit methodologist, one of the best experts in International Audit Standards, an objective and well-considered professional who can act as an arbiter in the most complex professional disputes.
As for the executive director
The Constitutive Congress will also elect the Executive Director of the Auditor's Chamber of Ukraine. I will vote for only one candidate – Tetiana Kureza. Today, this is the only one candidate, who is able to organize the internal work of the newly created Auditor's Chamber of Ukraine at a high level.
Make a conscious choice! Hope to see you at the Congress.