Blog: 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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NGO board members in Ukraine: are they officers and when can they be paid?
Can a Ukrainian NGO or foundation pay its board? What the NGO and Charity Laws and Tax Code Article 133.4.1 say, and how to document it.
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FOP, civil-law or employment contract in a Ukrainian NGO: what an audit finds
How an NGO chooses between employment, civil-law, FOP and volunteer contracts: Labour, Civil and Tax Code rules, taxes and audit risks.
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Which NGO policies donors check first: key internal control points
Which NGO policies donors and auditors check first: accounting policy, procurement, conflict of interest, signing rights, timesheets, assets, archive.
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Direct and indirect grant costs: how an NGO can justify them to a donor
Direct and indirect costs in EU grants: the 7% flat rate under Regulation 2024/2509, allocating shared costs, timesheets and avoiding double funding.
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Closing a grant project: 7 things to do before the auditor arrives
Closing a grant project in Ukraine: 7 steps before the audit. Cost cut-off, report reconciliation, unspent funds, inventory, timesheets and archive.
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How an NGO can prepare for an audit in 30 days: a week-by-week checklist
A 30-day, week-by-week plan to prepare an NGO in Ukraine for an audit: primary documents, ledger reconciliations, accounting policy and inventory.
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Procurement under EU grants: what a donor audit really checks
What an EU grant procurement audit checks: procedure, supplier choice, conflict of interest, the EUR 60 000 threshold and grant reduction, Reg. 2024/2509.
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NGO primary documents in Ukraine: 10 errors that make auditors disallow costs
Why auditors disallow NGO costs in Ukraine: acts without descriptions, signatures or proof of service. 10 primary document errors and what to fix.
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Non-targeted charitable assistance in Ukraine 2026: UAH 4,660 limit and errors
Tax-free limit for non-targeted charitable aid in Ukraine in 2026 is UAH 4,660. How to calculate the excess, which taxes apply and what auditors check.
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Property tax for non-profits in Ukraine 2026: when leasing keeps the exemption
Does a Ukrainian non-profit pay property tax when it leases premises? STS view on clause 266.2.2, who is exempt and what to do after Register removal.
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