The Accounting Chamber of Ukraine shared its experience on audit quality management systems during a conference in Bosnia and Herzegovina

The establishment and development of audit quality management systems and ensuring compliance with international standards were at the center of discussions during the Conference on Audit Quality Management, organised with the support of the SIGMA Programme within the framework of the Network of Supreme Audit Institutions of Candidate Countries and Potential Candidates for Membership in the European Union.

The event, held on 7–9 October 2025 in Sarajevo (Bosnia and Herzegovina), brought together representatives of more than a dozen supreme audit institutions, including Yelyzaveta Pushko-Tsybuliak, a member of the Accounting Chamber of Ukraine. This year’s conference took place during a symbolic period – the 25th anniversary of the establishment of the Supreme Audit Institution of Bosnia and Herzegovina, the host of the event.

Among other topics, participants discussed the results of the Network's activities on creating and supporting audit quality management systems. In particular, the SAIs of Bosnia and Herzegovina and the Kingdom of Sweden shared their experiences of implementing such system.

Also, on the sidelines of the conference, Yelyzaveta Pushko-Tsybuliak, discussed with Hrvoje Tvrtković, Auditor General of the Supreme Audit Institution of Bosnia and Herzegovina, the perspectives for cooperation and experience exchange in the field of financial audits.

Working meetings were also held with representatives of the SAIs of North Macedonia, Moldova, Croatia, Bulgaria, and the SIGMA Programme. In particular, discussions with the SAI of Croatia focused on the exchange of local budget audit methodologies, while the meetingwith SIGMA addressed the further steps in developing the quality management system in the Accounting Chamber of Ukraine.

It should be noted that the audit quality management system is one of the key elements of the institutional development of the Accounting Chamber of Ukraine. Currently, a quality review is underway of seven state external financial control (audit) measures completed in 2024, including, in particular, a performance audit on “State financial support for businesses under martial law”, a financial audit of the prosecution system, and a compliance audit of the activities of the Ministry of Culture and Information Policy of Ukraine.