The Accounting Chamber of Ukraine strengthens its approach to audit quality control with EU4PFM support

A thorough audit review goes far beyond checking whether procedures have been followed. It requires professional judgement, a critical look at the evidence and the ability to identify issues that could affect the reliability of audit conclusions.

On 28 October 2026, the Accounting Chamber of Ukraine completed a four-session Hot Review Training Programme, developed and delivered jointly with EU4PFM Component 5.

Through exercises and case studies, participants worked on reviewing financial, compliance and performance audits, identifying significant issues, providing constructive feedback to audit teams and assessing whether concerns had been adequately addressed.

An important principle guided the discussions: a hot review is not about doing the auditor’s job again. It is about independently assessing whether key professional judgements and audit conclusions are sufficiently supported before an audit is approved.

The programme has also delivered a lasting resource for the Accounting Chamber. Following the final session, the complete training package was submitted to the institution in both Ukrainian and English. These materials can now be used to train new reviewers, refresh existing skills and further strengthen the Chamber’s in-house training capacity.