Knowledge base: audit, accounting, taxes
MK Audit articles on audit, accounting and taxes for business and NGOs. About the firm itself:audit and accounting firm.
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HR outsourcing in Ukraine: what you actually hand over
Eight areas that get outsourced, four things that always stay in-house, and three formats to choose from.
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How much accounting restoration costs in Ukraine
The four components of the fee, three typical scenarios, realistic timelines and what makes it cheaper.
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Who files financial statements in iXBRL in Ukraine and by when
Four categories of companies must file under the UA IFRS taxonomy. The 30 April and 1 June deadlines, the reporting portal and five reasons filings get rejected.
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Deadlines for publishing financial statements with the auditor’s report in Ukraine
30 April or 1 June: who publishes audited statements in Ukraine, where, what the package contains and how to plan the audit back from the deadline.
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Statutory audit criteria in Ukraine in 2026: who must be audited and how to check your company
Three grounds for a statutory audit in Ukraine: size, legal form, activity. Euro thresholds, the two-year rule and a ten-minute self-check.
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IFRS transformation from Ukrainian standards: step by step
Seven steps of transforming statements from Ukrainian standards to IFRS: from the transition date and opening balance to IFRS 1 reconciliations.
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Who must report under IFRS in Ukraine in 2026
Which Ukrainian entities must apply IFRS by law, the large enterprise criteria, the two-year rule and what to do once you are on the list.
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Staff Costs in a Donor-Funded Project: Timesheets, Cost Allocation and Audit Checks
How to evidence salaries in a grant project: employment and service contracts, timesheets, allocation between projects, taxes and common audit findings.
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An NGO Annual Report for Donors and the Community: Structure and the Financial Section
What to include in an NGO's public annual report, how to present income and spending clearly, and how an audit reinforces trust in the numbers.
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Donor Capacity Assessment of an NGO: What Is Checked Before a Grant Is Signed
How donor due diligence and capacity assessment of an NGO work: governance, finance, procurement, HR, policies, and how to improve your risk rating.
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