Every year, no later than June 1 of the year following the reporting year, the Diia City resident is obliged to submit to the authorized body a Report on compliance with the requirements set out in Article 5 of the Law “On Stimulating the Development of the Digital Economy in Ukraine” for the period from January 1 to December 31 of the previous calendar year (annual compliance report).
The first annual compliance report shall be submitted for the period from the date of acquiring the status of the Diia City resident to December 31 of the relevant calendar year.
The annual compliance report shall be accompanied by an independent opinion submitted by the auditor based on the results of verification of the statements of the Diia City resident set out in its annual compliance report.
To formulate the audit report, the international standard that allows regulating assurance engagements in the context of an audit is applied, namely:
- ISA 3000 "Assurance Engagements Other Than Audits or Reviews of Historical Financial Information".
The Audit Company “Aksonova & Associates,” a member of Geneva Group International, as an audit entity, has the right to conduct audit procedures to confirm the statements of the Resident Compliance Report of the Diia City.
In accordance with the Law of Ukraine “On Audit of Financial Statements and Auditing Activities,” an independent opinion must be submitted by an audit entity that has the right to conduct a mandatory audit of financial statements and that has the appropriate qualifications and experience (audit entities listed in sections 3 and 4 of the register).
The Audit Company “Aksonova & Associates” LLC, a member of Geneva Group International, is included in Section 4 of the Audit Chamber of Ukraine (ACU) register. In January 2024 successfully passed the quality control inspection of the OSNAD.
We also confirm our understanding of the task, our high knowledge of the IT business (we serve IT companies), and our professional experience in the market since 2003.
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