Information Notice on the Tender for the Selection of Audit Firms Eligible to Be Appointed to Provide Statutory Audit Services for the Financial Statements of ESKA CAPITAL LLC
ESKA CAPITAL LLC (hereinafter referred to as the “Company”) invites audit firms to participate in a tender for the selection of audit entities that may be selected (appointed) to provide statutory audit services for the Company's financial statements (hereinafter referred to as the “Tender”).
Audit firms are invited to participate in the Tender provided that they meet the requirements of the Law of Ukraine “On Audit of Financial Statements and Auditing Activities” (hereinafter referred to as the “Audit Law”) and are included in the Register of Auditors and Audit Entities, specifically in the section “Audit Entities Authorized to Conduct Statutory Audits of the Financial Statements of Public Interest Entities.”
The purpose of the Tender is to select, on a competitive basis, an audit firm to provide statutory audit services for the financial statements of ESKA CAPITAL LLC.
The financial statements and other public information of ESKA CAPITAL LLC are available on the Company's website:
Each Tender participant is entitled to submit only one proposal. Tender proposals must be denominated in Ukrainian hryvnia.
1. THE SCOPE OF THE COMPANY'S STATUTORY FINANCIAL STATEMENT AUDIT INCLUDES:
1.1. The audit of the Company's annual financial statements; the Management Report, the Consolidated Management Report, and the Assurance Report on Annual Reporting Data for 2026, in accordance with the requirements of the Law of Ukraine “On Audit of Financial Statements and Auditing Activities,” regulations of the National Bank of Ukraine, the Ministry of Finance of Ukraine, International Standards on Auditing adopted as National Auditing Standards (ISAs), and other regulatory legal acts, for submission to the National Bank of Ukraine.
2. REQUIREMENTS FOR TENDER PARTICIPANTS IN THE SELECTION OF AN AUDIT FIRM
2.1. The audit firm must be included in the relevant section of the Register of Auditors and Audit Entities, namely the section “Audit Entities Authorized to Conduct Statutory Audits of the Financial Statements of Public Interest Entities.”
2.2. The audit firm must have experience in auditing the financial statements of securities issuers whose securities are admitted to trading on stock exchanges, as well as enterprises classified as large enterprises under Ukrainian law.
2.3. The remuneration received by the audit firm from each public interest entity to which it provided statutory financial statement audit services during the relevant period must not have exceeded 15 percent of its total revenue from audit services for the preceding annual reporting period.
2.4. The audit firm must have an impeccable reputation and no violations of Ukrainian legislation, claims, or breaches of professional ethics or International Standards on Auditing.
2.5. The independence of the audit entity must be ensured.
2.6. The audit firm must hold a valid Certificate of Compliance of its Audit Service Quality Control System.
2.7. The audit team, including its partners, must have relevant professional experience, certificates, credentials, and other documents required to engage in auditing activities.
2.8. There must be no restrictions related to the duration of services provided to the Company.
2.9. There must be no restrictions on the provision of services as stipulated in Article 27 of the Audit Law.
3. ESSENTIAL REQUIREMENTS FOR PARTICIPATION IN THE TENDER
3.1. Information about the audit team assigned to perform the audit of the Company's financial statements:
- Total number of employees.
- A detailed description of the proposed audit team, including the qualifications and experience of the auditors who will conduct the audit (with copies of supporting documents and certificates required by Ukrainian law).
3.2. Commercial proposals regarding the cost of services:
The proposal must include the total cost of services, payment terms, cost calculations, and the audit schedule for auditing the Company's annual financial statements, the Management Report, and the Assurance Report on Annual Reporting Data.
3.3. Experience in the audit services market and client portfolio:
- Information about the audit firm, its founders, and management.
- A list of major clients in Ukraine's financial sector over the past three years.
- A list of other services provided by the audit firm.
4. LIST OF DOCUMENTS REQUIRED FOR PARTICIPATION IN THE TENDER
4.1. A copy of the certificate confirming the audit firm's inclusion in the relevant section of the Register of Auditors and Audit Entities authorized to conduct statutory audits of the financial statements of public interest entities.
4.2. Documents confirming the absence (or existence) of any disciplinary sanctions imposed during the past three years by the authority regulating or previously regulating auditing activities on the audit firm, its manager, and/or auditors employed by the firm, whether as their primary employment or on a part-time basis.
4.3. Documents confirming that the remuneration received by the audit firm during the preceding annual reporting period from each public interest entity to which it provided statutory financial statement audit services did not exceed 15 percent of the total revenue from audit services.
4.4. A copy of the Articles of Association in their latest valid version or another constituent document.
4.5. A copy of the founders' decision to establish the legal entity, if the entity operates under model articles of association.
4.6. A copy of the Single Tax Payer Certificate (if applicable).
4.7. A copy of the Value Added Tax Payer Certificate (if applicable).
4.8. An extract from the Unified State Register of Enterprises and Organizations of Ukraine (EDRPOU), prepared in accordance with applicable legislation.
4.9. A draft agreement for the provision of statutory financial statement audit services.
4.10. A document confirming the authority of the person signing the agreement (minutes of the meeting appointing the director, an order assigning the duties of director, a power of attorney, etc.).
4.11. Other documents required by the Procedure for Conducting a Tender for the Selection of Audit Entities.
4.12. Any other information that may be material and useful.
5. TENDER SCHEDULE
5.1. The deadline for submitting tender proposals is 3 (three) business days from the date of publication of this Notice on the Company's official website.
5.2. The Tender winner will be notified after the Tender results have been approved by the Company's Sole Participant, either by email or by telephone.
Contact person: Chief Accountant of the Company, Valentyna Antoniuk.
Telephone: 044 228-88-58
Tender proposals must be submitted by sending documents in PDF and MS Word formats to the contact person's email address or any other email address under the eska.capital domain.
Documents received after the established deadline, submitted incompletely, or submitted in violation of the Tender conditions will not be considered.
DETAILS OF ESKA CAPITAL LLC
Registered address: 4 Vatslava Havela Boulevard, Building 5, Kyiv, Ukraine.
Legal Entity Identification Code: 36258745
Taxpayer Identification Number (TIN): 362587426553