A full member of DFK International
MK Audit, audit firm, a full member of the international association DFK International
Accounting services in Ukraine for foreign companies, representative offices and local subsidiaries: we keep the books, run payroll and file the tax reports. Reporting in English and Ukrainian, IFRS on request. Separate service line: audits of grants and donor-funded projects.
Reference letters are on the clients page.
Donors whose requirements we know: the EU, GIZ, UN agencies, Sida, embassies, the Global Fund, international foundations.
Two service lines. Under independence rules we do either the audit or the accounting for a given client, and we say so at the first meeting.
Ongoing service
Bookkeeping for representative offices, subsidiaries and local companies. Payroll, tax and HR filings, IFRS reporting on request. We also take on restoring neglected books.
One-off engagement
Independent audit of financial statements for an owner, bank, investor or buyer. Tax and HR audits, due diligence. Separate line: grants and donor-funded projects under ISA 800, ISA 805, ISAE 3000 and ISRS 4400.
DFK International is a global alliance of accounting firms and their expert teams, working closely together across over 430 offices in over 90 countries and territories. Each member firm, independently owned and managed, meets the DFK standard of excellence. For a donor or a foreign parent company this means an auditor working to the standards of an international association, with English-language reports read in any country.
An independent Member Firm of DFK International, a global alliance of accounting firms and their expert teams.
About DFK InternationalDFK International figures, February 2025
Auditor’s report and management letter in English and Ukrainian, in the format of the donor or the parent company.
EU, GIZ, UN agencies, Sida, embassies, the Global Fund, international foundations.
Roche, B. Braun, Acumen International, Oriflame, Samsung, Kodak: audit, IFRS, accounting for representative offices.
We raise questions as we go, not at the end, so you have time to provide documents before the report is signed.
We clarify the assignment: for a company, the purpose of the audit, transaction volume and state of the books; for an NGO, the donor, budget and deadlines. Then we send a proposal and a work plan.
A document list tailored to your assignment. We work remotely across Ukraine through a secure file exchange.
Financial statements, source documents, taxes, payroll; for grants also expenditure against budget and partner reports. Findings are raised immediately.
Auditor’s report and management letter in English and Ukrainian. We answer the bank’s, investor’s or donor’s queries together with you.
Tasks we handle outside the two core service lines.
Working since 2000, auditors register No. 4624, DFK International member. Audit and accounting, reports in two languages, work across Ukraine.
All types of audit in one place: company audit, tax and personnel audit, IFRS, due diligence, NGOs and grants.
We find tax risks with amounts before the tax office does and show how to close each one while a correction is still penalty-free.
HR records and documentation review against the labour inspectorate checklist: contracts, orders, timesheets, leave, military registration.
Accounting, bookkeeping, payroll and HR for foreign-owned companies and NGOs, with reporting in English for the head office.
We rebuild the books after a lost database, a departed accountant or spreadsheet accounting. Scope and cost depend on the period.
Audit of financial statements at the request of an owner, investor or donor when the law does not require it. Report under international auditing standards in Ukrainian and English.
Controlled transactions report and transfer pricing documentation for companies dealing with non-residents and related parties. Support with tax authority requests.
Outsourced payroll for LLCs, NGOs and representative offices: salaries, sick leave, vacation pay, payroll taxes and military levy, reporting and payslips. From UAH 400 per employee a month.
HR administration under the Ukrainian Labour Code: employment contracts, orders, staffing table, timesheets, military registration. Records in the form a labour inspection asks for.
Preparation of IFRS financial statements in iXBRL format for filing with the Ukrainian financial reporting system.
Legal support for registering companies and representative offices of foreign companies, contracts, tax disputes. Support in English.
Contracts, registration, tax disputes, deal and inspection support. Retainer or one-off task, lawyer and auditor in one firm.
IFRS transformation, iXBRL filing, transfer pricing documentation and the controlled transactions report.
Facts about completed projects. Organisation names are withheld for confidentiality.
International foundation, charity
The organisation came to us two weeks before the deadline. We checked every project transaction, found and helped correct 3 errors before submission.
UN agency
For UNDP in Ukraine during 2024 we conducted 7 spot checks of Responsible Parties and 3 HACT micro-assessments. The contract was extended for 2025.
Foreign-owned company
Gretsch-Unitas Ukraine LLC has worked with us for more than 10 years: annual audit of financial statements and answers to complex accounting questions for the head office.
Excerpts from reference letters. Full letters are on the clients page.
All reference lettersMK Audit’s auditors completed the work on time and showed a high level of professionalism and competence.
Based on our cooperation and its results, I can recommend MK Audit’s specialists as high-quality professionals in audit and monitoring.
We are satisfied with the quality of MK Audit’s work, the flexible scheduling of the review and the effective joint work on our financial statements.
Companies: send us last year’s financial statements and we will tell you whether a statutory audit applies and how long the engagement will take. Organisations: send the grant agreement or the donor’s terms of reference and we will name the report format (ISA 800, ISA 805, ISAE 3000 or ISRS 4400) and the timeline. Reply within one business day.
or by e-mail mkauditsend@gmail.com
The five types of organisations we deal with most often.
Annual audit, non-profit status, statutory reporting
Donations, humanitarian aid accounting, audit
EU, GIZ, UN: audits and ISRS 4400 reports
Outsourced accounting, taxes, payroll
Foreign companies in Ukraine, IFRS, head-office reporting
A separate service line since 2000: civil society organisations, charitable foundations, grants and international technical assistance projects.
Expenditure against the agreement budget: source documents, procurement, staff costs and timesheets, allocation of indirect costs, exchange differences. The report format comes from the donor's terms of reference.
Audit of the financial statements of an NGO or a charitable foundation: non-profit status, accounting for donations and humanitarian aid, the report on the use of income.
We prepare the organisation for a micro-assessment and other pre-award reviews: accounting policy, internal control, procurement procedures, personnel records.
When several organisations handle the funds: partner reports, review of sub-grants, the risk of double funding, agreed-upon procedures under ISRS 4400.
Report formats for the requirements of the EU, GIZ, UN agencies, embassies and private foundations.
The checklist donors usually apply to an auditor. We send the confirmations before the engagement letter is signed.
Listed in the Ukrainian register of auditors and audit entities (APOB). Donors check this entry first.
ISA 800, ISA 805, ISAE 3000 or ISRS 4400 in English and Ukrainian: we choose the format from the donor’s terms of reference.
Donors often require an auditor from an international network: DFK International, a global alliance of accounting firms, works in more than 90 countries and territories.
Since 2000: annual audits of organisations, grant and donor project audits, reports in English and Ukrainian.
It depends on the company’s size category under its financial statements and on whether it is a public-interest entity. Send us the balance sheet and income statement for the year: within one business day we will tell you whether it applies and prepare you for the audit.
Typically 2-4 weeks. We need the financial statements, trial balance, a sample of source documents, contracts and bank statements. The checklist follows the engagement letter.
It depends on the donor and the amount: the threshold and report format are usually set in the grant agreement. Send us the agreement and we will check it free of charge.
Yes, in two languages, in the format the donor, bank or foreign shareholder accepts.
We reply within one business day. Proposal after reviewing your assignment.
Ukrainian register of auditors and audit entities, No. 4624. An independent Member Firm of DFK International, a global alliance of accounting firms and their expert teams.
or directly +38 (050) 671-55-67, mkauditsend@gmail.com
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