Audit
Рахункова палата України
Рахункова палата
72/100
Summary
The Рахункова палата (Accounting Chamber of Ukraine) is the supreme audit institution established under Art. 98 of the Ukrainian Constitution (2016 revision) and Law 576-VIII of 2 July 2015. The Chairman is elected by the Verkhovna Rada for a 7-year non-renewable term. Ukraine is an EU candidate; the Accounting Chamber is an INTOSAI/EUROSAI member and has undergone significant reform since 2015.
Independence Scorecard
72/100
Moderate
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Закон України про Рахункову палату
- Citation
- Закон України № 576-VIII від 02.07.2015 (Відомості Верховної Ради 2015, № 36, ст.360)
- Full text
- Agency website →
Jurisdiction scope
External audit of revenues and expenditures of the state budget, extra-budgetary funds, and state property in Ukraine on behalf of the Verkhovna Rada; conducts financial, compliance, and performance audits per INTOSAI ISSAI standards.