The audit of the Diya City Resident Compliance Report is a verification of reasonable assurance regarding the Diya City Resident Compliance Report, which is compiled and submitted to the Ministry of Digital Economy in compliance with the requirements of the Law of Ukraine "On Stimulating the Development of the Digital Economy in Ukraine" No. 1667-IX dated 15 July 2021.
We conduct:

• Audit of the initial Diya City Resident Compliance Report
• Audit of the Diya City resident's compliance report in the event of a request from an authorized body
• Audit of the annual Report on the compliance of the Diya City resident.

The result of the auditor's review of the Compliance Report

We will prepare for you an independent opinion provided by the subject of audit activity based on the results of the verification of the statements of the Resident of Diya City, set out in the Report on the compliance of the resident of Diya City, taking into account the requirements of the Law of Ukraine "On Stimulating the Development of the Digital Economy in Ukraine" Decree of the CMU of Ukraine dated February 13 2024 No. 163 "Some issues of restoration of reporting of Diya City residents" and the international standard of assurance engagement (IAS).

In particular, we will prepare our Reasonable assurance report (an independent auditor's opinion) regarding the reliability of the statements made in the Dia City Resident Compliance Report for the relevant period, regarding their compliance with the requirements specified in part one of Article 5 of Law No. 1667 regarding:

• compliance with the appropriate size of the average monthly remuneration of the involved employees and gig specialists;
• compliance with the average number of employees and gig specialists of a legal entity;
• compliance with the requirements regarding the amount of qualified income of a legal entity (at least 90 percent of the amount of total income);
• complete compliance or not with all the requirements of Article 5 of the Law of 1667.

Particulary, if necessary, we will prepare a detailed Letter to the management with detected errors and recommendations based on the results of the inspection, which is a confidential document and is intended only for the management of the Diya City resident.
Your advantages:

• A team of certified (registered) auditors of a national company with 13 years of experience and an impeccable reputation works for you, which is authorized to conduct inspections of Diya City residents in accordance with this Law;
• You will fulfill the mandatory reporting requirements to confirm the right to apply the preferential tax regime;
• Reducing the risk of making wrong decisions based on unverified or unreliable information;
• Identification of the company's hidden reserves and legal reduction of the tax burden.