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



By this Agreement the User of the website http://npv.n-auditor.com.ua  by way of adoption of its terms upon clicking "Acknowledged and Accepted ", according to the Law of Ukraine "On Personal Data Protection" gives consent to the processing of personal data ( including but not limited to passport number, personal photos, biographical data, etc.). using automated authentication system in order to enter the personal data of registered Users of the website http://npv.n-auditor.com.ua.

Processing, storage, use and dissemination of personal data entered into the personal database of registered Users of the website http://npv.n-auditor.com.ua shall be subject to the Law of Ukraine "On Personal Data Protection".

User of the website http://npv.n-auditor.com.ua has read and understood the rights of subjects of personal data under Art. 8 of the Law of Ukraine "On Personal Data Protection".




FREGTON PARTICIPATION LIMITED (hereinafter – Administration) has developed an electronic form of the document, which defines the order of use, access to the resources in electronic form of the journal "Practical Science Edition "Independent AUDITOR" (http://npv.n-auditor.com.ua) and offers you (hereinafter – User) to use the resources of the website http://npv.n-auditor.com.ua pursuant to this Agreement as set out below:


1.1. The Agreement on the use of site resources (hereinafter - Agreement) regulates the conditions for the use of by Users of the website on the Internet at http://npv.n-auditor.com.ua (hereinafter - Website).

1.2. The current version of the Agreement is available on the Website at: http://npv.n-auditor.com.ua

1.3. The Agreement may be amended by the Administration unilaterally and without prior notice to the User. The next edition of the Agreement enters into force upon posting on the Website, unless otherwise provided by the provisions of the revised Agreement. User shall be independently responsible for familiarizing with the new version of Agreement.

1.4. The Agreement shall come into force from the date of the User's consent, by accepting the Agreement terms by pressing "have read the terms of Agreement", at the end of the Agreement.

1.5. This Website may additionally set conditions for the use of certain resources and services.

1.6. In case of failure to agree with the terms of Agreement, the User shall not be entitled to use the resources of the Website.


2.1. Administration provides the User with access to the resources of the Website and the right to use a wide range of online-services (information, communication, etc.) All the materials, resources and services posted on the Website at the time of approval of this agreement, as well as those that will be available in the future are subject of this Agreement.

2.2. To register on the Website, User gives complete and truthful information about themselves, according to the questions in the registration form and shall maintain such information up to date.

2.2.1. The data provided by the User about themselves is not considered personal data or the totality of data identifying this person or that can be used to specifically identify the person.

2.3. The User themselves shall indicate their email address, first name and last name.

2.3.1. The User is responsible for the safe use of the provided email address and full name, as well as all User's activities on the Website under the specified email address, first and last name.

2.3.2. User password is secret information not to be disclosed by the User and the Administration to any third parties.

2.4. The Administration has the right to:

2.4.1. use e-mail addresses of registered Users for mailing of messages.

2.4.2. move information added by Users into other sections of the Website if, in the opinion of the Administration, they relate to other subjects.

2.4.3. moderate the User's messages and/or comments if they are contrary to the terms of the Agreement and/or the norms of the current legislation of Ukraine.

2.4.4. use materials provided by the User (copyright objects) on the Website, including (but not exclusively), works of authorship, articles, photos, videos, graphics, in accordance with paragraph 2.8 of the Agreement.

2.4.5. block User's registered account in case of violation of the Terms of the Agreement or disuse of the account (mailbox, blog, etc.) within one (1) year in a row.

2.4.6. moderate User's content, without giving reasons in case of violation of the current legislation of Ukraine, the terms of the Agreement and/or other rules of use of the Website.

2.4.7. block access to any resources (services) of the Website at any time with or without prior notification of the User. In such a case, the Administration is not responsible for the termination of access to the resources on the Website.

2.5. The User has the right to:

2.5.1. Use the given email address, name and password at the end of the User's registration process;

2.5.2. create any materials on the Website (text messages, comments, and share views on the relevant topics of published information);

2.5.3. Using materials posted on the Website, including materials that contain a link to information agencies "Interfax-Ukraine", "Ukrainian News" UNIAN, "Komsomolskaya Pravda in Ukraine», Associated Press and Reuters, is carried out according to the conditions of using information materials of these agencies.

2.6. In case of detection of illegal use of resources of the Website, the User shall immediately notify the Administration.

2.7. The User agrees to the processing by the Administration of the information and materials, which also involves the use of such information for personal purposes.

2.8. By accepting the terms of this Agreement, the User agrees to a full understanding of the transfer of administration of the exclusive rights of intellectual ownership of intellectual property rights, which are placed on the Website, namely the right to use the works, articles, comments, photos, video, graphs, and other objects of intellectual Property (further - works, work) and the exclusive right to authorize or prohibit the use by other persons, which gives the Administration the right to use and/or to authorize or prohibit: the reproduction of works, public performance and retelling of works, publicly display and publicly display, any re-publication of works if carried out by third parties, except those who have implemented the first publication; translations of works, processing, adaptation, and other similar changes in the works, the inclusion of works components in collections, anthologies, encyclopedias, etc., distribution of works by the first sale or other disposal method by putting a assessed rent (lease) or rental and the other by transmitting to the first sale of copies of the work; bring their works to the public, the public in such a way that its representatives can access the works from a place and at any time of their choosing, the change in the assessed rent (rent) and (or) the commercial rental after the first sale, other disposal method the original or copies of works, including in the form of reading means, electronic, import copies of works.


3.1. It is forbidden to post and distribute on the Website:

3.1.1. calling for the violent overthrow of the constitutional order or the seizure or the government; appeals sharing borders or territory of the state border of Ukraine, the violation of the order established by the Constitution of Ukraine; calls for arson, destruction of property, seizure of buildings and structures, violent eviction, calls for aggression or incitement to military conflict or post any other material which could constitute a criminal offense or reason for its commission;

3.1.2. materials that are unlawful, harmful, offensive to morality, honor and dignity, the rights and legitimate interests of third parties, as well as profanity and materials and statements pornographic, erotic or sexual nature;

3.1.3. materials of advertising, commercial or adaptive nature of the allocation of which is not agreed with the Administration;

3.1.4. intellectual property objects, which are subject to copyright, without the authorization to such public placement or distribution;

3.1.5. materials containing computer codes designed to interrupt, destroy or limit the functionality of any computer or telecommunications equipment or software, for unauthorized access; and serial numbers for commercial software, user names, passwords, and other means to gain unauthorized access to paid resources on the Internet.

3.1.6. personal data of other users;

3.1.7. materials, content and/or distribution of which violates any laws and the provisions of international law.

3.1.8. commercial information that relates to the individual User.

3.2. User acknowledges that the responsibility for any information that is provided and placed on the site.


4.1. When using the Website you can have access to other sites on the Internet. The administration has no control over these sites, and the User has access to them at their own risk. User acknowledges and agrees completely with the fact that the Administration is not responsible for the availability of such sites and their content, or for any consequences associated with using the content of these sites.


5.1. The User uses the Website at sole risk. Site User is responsible for any damage that may be caused to the User's computer and its data. Administration does not bear any liability, including for compliance of the Website with any goals and purposes of the User.

5.2. The Administration does not carry out mandatory check of materials posted by the User on the Website.

5.3. Administration is not responsible for the content of any materials on the Website, for any statements and comments by site users, for their compliance with applicable laws, copyright infringement, unlawful use of trademarks for goods and services, the name of the firms and their logos, etc.

5.4. The Administration shall in no event be liable for any direct, indirect damages, losses incurred in connection with the payment of penalties, or even any damages, even if the Administration had previously informed or aware of the possibility of such damages incurred in connection with the use and/or inability to use the Websites.

5.5. In case of holding against the Administration any claims, etc. from third parties in connection with the information posted by the User on the Website (including claims by the owners of copyright and/or related rights, their authorized representatives or third parties), the User shall independently and at own expense resolve all disputes with persons having such claims, and fully indemnify the losses incurred by the Administration.

5.6. The Administration tries to ensure smooth and continuous operation of the Website, but is not liable for the total or partial loss of the User's content posted on the Website, as well as the lack of quality and speed of viewing content.


6.1. Moderation of online resources on the Website (comments, forums, blogs) follows the principle of postmoderation. The posts are added, and then checked by moderators.

6.2. Should a moderator determine that any text violates the rules for use of the Site, they have every right to remove it.

6.3. Each User is entitled to complain on the comments. If there is more than one complaint the comment may be hidden for later review by the moderator.

6.4. If the User disagrees with the decision of a moderator, they have the right to file a complaint to the technical support of the Website indicated on the applicable Site.


7.1. This Agreement and the relationship that have developed as a result of the adoption of the Agreement are governed by the current Ukrainian legislation.

7.2. This Agreement is a contract of adhesion, in accordance with Art. 634 of the Civil Code, and therefore:

7.2.1. The agreement is concluded only by acceding to it on the whole by the User who expressed their intention to conclude the agreement;

7.2.2. User who has expressed the intention to conclude Agreement, can not offer their conditions of the Agreement;

7.2.3. In case of disagreement with the content or form of the Agreement or any of its individual provisions of the user who reveals the intention to conclude the Agreement, shall have the right to refuse to sign it;

7.2.4. Requirements for the modification or termination of the Agreement after its entry into force are presented and shall be satisfied in accordance with the provisions of the current legislation of Ukraine.

7.3. User agrees that they have concluded the Agreement with a full understanding of its contents.

7.4. The headings to sections of the Agreement are given for convenience only and have no legal or contractual effect.



a company organised under and pursuant to the Laws of Cyprus and duly incorporated 17 February 2010 under No. HE 262556, having its registered office at Stasinou, 1 MITSI BUILDING 1, 1st floor, Flat/Office 4, Plateia Eleftherias, P.C.1060, Nicosia, Cyprus.