Наково-практичне видання
Незалежний АУДИТОР

Practical science edition «Independent AUDITOR»
Included in the List of scientific professional editions of Ukraine for Economics according to the Order of the Ministry of Education and Science of Ukraine № 654 of 31.05.2013
Publication frequency is one issue per quarter

Included to database




A professional organization is a kind of association uniting citizens.

The association of citizens or a number of professional associations whose members are knowledgeable in any particular field is the consolidated civil movement that incorporates separate public organizations, not accountable to any professional body, yet interacting with each other. They steer efforts, ingenuity, vigor and enthusiasm of specialists with proficiencies in one particular area for taking part in creative activity and thus reducing tension within the civil society, what undoubtedly has a positive social impact.

In the democratic society beneficial effects can be obtained only if, firstly, there is the so called “critical mass” of non-governmental organizations which seek no profit but have influence on professional and public decision-making processes and, secondly, if there is a thumping majority of public organizations that do not maintain antagonistic views on how to reach the goal.

Professional non-governmental associations are often called «analytical centers» or «brain’s centers», which lay the foundation for the development of the democratic civil society, and are a decisive stabilizing factor, guarantor of the democratic advancement of the society.

It is worth noting that professional organizations involve specialists highly skilled in various fields to carry out researches, case studies, that is why their «intellectual product» differs in quality and they are known for top notch practical science solutions. Non-commercial partnership between professional organizations, business, high educational institutions and civil servants at all levels is now spreading more widely, and this shows that the democratic civil movement succeeds in engaging the interest and support of professionals putting into practice their prominent ideas and encouraging changes to government regulations!

We hope that the Ukrainian professional associations closely tied up with accounting and audit will initiate consolidation processes to facilitate development of accounting, audit, legal expertise in Ukraine, and accordingly, government regulation, and that they will finally reach a “critical mass” and be able to really influence the processes in the society and professional field.

Professional organizations in Ukraine should play a significant role in the process of developing the system of values which should be holistic and harmonious– for personality, group, and society. An important role should be assigned to the association of professionals in view of their intellectual and creative potential, what can help monitor, quest and find out how to tackle and efficiently solve economic and social challenges the society faces.

Ukrainian Public Organization "Ukrainian accounting club"


Ukrainian Public Organization "Ukrainian accounting club"

Ph.D. in Economics
Pozov Apollon Haralampievich


49047, Dnepropetrovsk, per.Stankostroiteley 4
Tel./Fax (056) 370-44-25
E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.


Ukrainian accounting club (UAC) - a non-profit professional society of accountants in Ukraine, founded in 2005 is the only organization in Ukraine, uniting accountants, government workers, lawyers and auditors. All members of the UAC constantly improve their qualifications, eager to make their business successful, and Ukraine – rich.

The main purpose of UAC:

  • formation of professional accounting community, which will enhance the reputation of its members and prestige of the profession;
  • creation of conditions that will help members of UAC reach high professional standards;
  • protection of the interests and rights of Ukrainian accountants;
  • participate in the regulation of the methodological principles of accounting and financial reporting;
  • development of relations with international associations of accountants.

Since 2005, UAC together with publishing and consulting company "Balance - Club" - in order to give guidance and advice to accountants have organized branches of UAC in 25 regions of Ukraine. As part of the club meeting organized discussions, workshops, seminars. Programs are formed according to the wishes of accountants based on current questions  in accounting, tax planning, legal regulation of labor relations.

Principle for UAC are the words of the XVII century Spanish scholar Bartolomeo de Solozano: "Accounting is above all the sciences and arts, because everyone needs it, but he did not need anyone, without accounting world would be out of control, and people would not be able to understand each other. "

Since 2007 has become a tradition carried out under the auspices of the UAC - annual Congresses, permanent co-organizer is Kiev National Economic University named after Vadym Hetman - with the support and active participation of the Ministry of Finance, Treasury, Ministry of income and fees and other ministries and departments of Ukraine.

Within the Congress plenary sessions, workshops, seminars, discussions, where accountants, scientists, educators and government representatives together discuss current quastions of organization in accounting, tax planning, auditing, nuances of implementation of new regulations, as well as ways of professional development of members of the accounting community.

It should be noted that since 2011, UAC together with Kyiv National Economic University named after Vadym Hetman and with suppor of the Ministry of Finance of Ukraine conducts professional competitions: "Best Accountant in Ukraine" in three categories and competition among students of accounting, analysis and audit specialtie. Winners are awarded with diplomas and valuable gifts. Each year participants in the competition becomes more.

Main purpose of competitions:

  • promotion of the accounting profession;
  • assessment of the level of professional knowledge of accounters and future professionals in accounting;
  • attracting the attention of accountants and students of economic specialties to the practical implementation of the Concept of basic socio-economic development of Ukraine, increasing their economic knowledge;
  • promotion of the purpose and objectives of UAC and attract new members.

Today, the chief accountant of the company - one of the leading specialists. On him depends the financial health of the company. He represents the company in the tax and other fiscal authorities of the state. From the knowledge of the chief accountant often depends the welfare of organizations, including the value of the «tax burden». Properly compiled financial statements of an organization is the basis for investment and loans.

Many goals have been achieved, but much remains to be done. The main tasks that puts the future of UAC:

  • formation of a group of accountants of state organizations for training new standards in the public sector;
  • strengthening the scientific and methodological activities of UAC;
  • participation in events organized by International Associations of Accountants
  • establishment of the club accountants in the remaining regions of Ukraine.