Starting fron 28 August 2025, the provisions of the Law of Ukraine No. 4196-IX (dated 9 January 2025) come into force, reinstating the obligation for capital market professionals, organised commodity market participants and securities issuers to publish and submit annual and consolidated financial statements together with audit reports.
According to the latest decisions of the NSSMC:
-
issuers and related parties must submit financial statements for 2021–2024 by 30 September 2025;
-
professional participants of organised commodity markets must submit statements for 2021–2024 and for the first half of 2025 by 31 October 2025.
These deadlines should be taken into account when planning work for the second half of 2025, including audit scheduling, preparation of statements and interactions with the regulator.
More details — in the official information notice of the NSSMC (OSNAD).
