For state-owned, communal enterprises, as well as a business company in the authorized capital of which more than 50% of shares (stakes) belong to the state or territorial community, Articles 73, 78 and 90, also determines the procedure for publishing annual financial statements, in addition to the Law of Accounting Code of Ukraine.
Such annual financial statements may be subject to mandatory audit by an independent auditor.

PUBLIC

The criteria for classifying state unitary enterprises and companies as those whose financial statements are subject to mandatory audit by an independent auditor are determined by the Cabinet of Ministers of Ukraine depending on the book value of assets of state unitary enterprises and companies.

The criteria for selecting an independent auditor and the criteria for classifying municipal unitary enterprises as those whose financial statements are subject to mandatory audit by an independent auditor should be established by a decision of the relevant local council.