№3(14)(2013)

In Kiev, March 29, 2013, a regular XXI Congress of the Union of Auditors of Ukraine took place. More than a hundred delegates from regional offices of organizations and representative bodies were gathered. Since Congress was held on the eve of 20 years of UAU, then major part of the report of Union’s President, Ivan Pylypenko and other speakers was on activity during this period and UAU prospects

Everyone spoke about changes during 20 years in one of the largest professional organizations in Ukraine. And the tone was not optimistic. First of all, because now members of UAU are 999 auditors, which is barely a third of professionals, according to data of the Audit Chamber, which shows that there are 3058 auditors in Ukraine. They recalled that around 300 delegates were present at the last session. So what has happened?

UAU president, Ivan Pylypenko emphasized necessary amendments in his report. How shall the Union of Auditors of Ukraine affect the profession through certification and training of auditors, through quality control of professional services? How Ukrainian audit is to be - adjustable from outside or self-regulatory body? Answers to these questions are ambiguous, because, referring his own experience of manager and auditor, Ivan Pylypenko noted that sees the future of profession just in self-regulation. "This is what should be targeted and the new charter of the Union, work of self-regulation, and in general existence of UAU in future", - said Ivan Pilipenko.

Speaking about prospect of next period, the head of UAU drew attention to need to take measures, resulting that ordinary auditors will want to become members of the Union. First of all, development of self control and quality audit services, training for members of UAU system and real help in its implementation, developing its own system of training that will make members of Union more competitive and provide advantages over other ordinary auditors, implementation of protective function of UAU for professional conflicts. According to Ivan Pylypenko, the real work of legislative and executive branch regulators should begin to strengthen promotion of profession, as now "there is a poor understanding in society what is audit and what practical use of it for management or owner is".

Ivan Pylypenko also asked audit community to "stop the war with the state executive power or UAU, defame each other on social networks". "We all are auditors, we are all equal, but surely someone’s intelligence let them do those things that sometimes appear in public", - he continued, noting that "bad world is better than good war". UAU head wished for new leaders to seek consensus with authorities to initiate changes in laws or regulations in view of profession development by offering their own documents.

Leader of the Union of Auditors of Ukraine thanked colleagues for indifferent opinion and asked to defend a common position of UAU on any level, putting interests of profession before their own ambitions or beliefs. He proposed to establish a methodological and Supervisory Board, which meets self-regulating NGOs. It should be taken into account the necessity to rotate the leadership of UAU. "But we must not forget that people were not assigned from outside, but elected by the Congress, that are you and us" - said the head of the Union, adding that new leadership should focus on issues of audit profession, as responsibility for the audit future lies on the UAU members.

Congress delegates talked mostly about their vision on development of audit profession in Ukraine and role of trade unions in this process, but attention of moral issues was not passed over. Galina Sochinska from Donetsk deliberately encouraged participants to match their actions, and dedicated part of speech to merits of those who introduced and developed audit profession in Ukraine. Among dignitaries Vladimir Golovach was named as the "father of audit", Ivan Pylypenko who "saw prospective auditors and gave wings to progressive youth so they could straighten them".

Victoria Lisina from Kharkov said that current Congress is a celebration, combined with ability to discuss professional issues and adopt reasonable solution. Emphasizing that UAU has always been the most numerous organization uniting in its ranks qualified professionals, she called to adopt informed decisions, "because UAU together with the ACU always found certain decisions and went ahead in fight for growth, improvement of profession".

Tatiana Zatserkovna from Kyiv drew colleagues’ attention to law project "On Amendments to the Tax Code of Ukraine on defining list of tax differences" which, in her opinion, need sufficient revision and urged to make efforts to improve it. Mykhailo Krapyvko from Dnepropetrovsk talked about development of organization, expressing belief that title of the Union member must be a certain brand on market. "Organization must earn trust of society and justify that trust", - said the head of regional branch of the Union of Auditors.

Gayevska Natalia from Nikolaev noted that UAU as the most numerous organization of auditors in Ukraine has sufficient resources, including talented and committed professionals to be professional and influential organization in the country. However, current trend of Union shows that it is losing organization status as the leader of Ukrainian audit. This indicates a significant, almost in half, reduction of members over past five years, passive participation in decision-making process that affect profession development.

According to Natalia Gayevska, democratic principles of professional organization are destroyed; there is no constructive dialogue among members of the Union and the UAU as a whole, with bodies that regulate profession. These trends, of course, can lead to destruction and dispersal of Union members in other organizations of related professions. As candidate for position of head of the Union she suggested to unite basing on common professional interests as many auditors and assistant auditors to make membership in the Union as specialty of high honors and prestige. Among proposals are organization of constructive dialogue on profession development with government and other bodies engaged in audit regulation, impact on processes that influence market of audit services in Ukraine by initiating amendments to legislation on audit regulation, quality audit services and confidence for auditors - members of the Union of Auditors of Ukraine, working to create their own brand of quality.

Oleksiy Hachkovskyy, another contender for position of the head of UAU, in his program, emphasized issues of attractiveness of membership in professional organization for public auditors and audit companies. This, in his opinion, is necessary to attract UAU to perform certain powers of APU, quality control audit services of auditing companies, owners, managers and employees who are members of the Union, implementation of one of the audit certification stages, professional representation of auditors and subjects facilities auditing before APU.

The next candidate for UAU leadership Iryna Pavlova determined the main priority to protect interests of members of the Union and present them in conflict situations with customers, regulatory agencies, etc., creating their own systems of voluntary certification. Quantitative increase in UAU, in her opinion, is possible by bringing auditors and assistant auditors on a voluntary basis. Membership in Union is to become profitable by developing and implementing a system of discounts for services and training, purchase of literature, engaging in UAU.

During election, the vast majority of delegates voted in favor of Natalia Gayevska candidacy, who became the new head of UAU. Participants also adopted a new charter of organization.