War in Ukraine – responses from the accountancy profession

The invasion of Ukraine has devastating impacts. We condemn the Russian government’s attacks on Ukraine and are concerned about all people affected by these acts of war.

This page lists an overview of responses from our Members, national accountancy bodies, so far.

Accountancy Europe

• War in Ukraine – what European accountants need to know

KSW (Austria)

• Fachliche Hinweise der Kammer der Steuerberater und Wirtschaftsprüfer zu den Auswirkungen des Kriegs in der Ukraine auf Unternehmensbewertungen (in German)
• Fachliche Hinweise der Kammer der Steuerberater und Wirtschaftsprüfer zu den mit dem Ausbruch des Ukraine-Krieges verbundenen Auswirkungen auf die Durchführung von Abschlussprüfungen (in German)

IRE/IBR (Belgium)

• Update van economische en financiële sancties betreffende de situatie in Oekraïne (in Dutch)
• Mise à jour des sanctions économiques et financières concernant la situation en Ukraine (in French)
• Mededeling 2022/04: Mogelijke impact van het conflict in Oekraïne op de opdrachten van de bedrijfsrevisor (in Dutch)
• Communication 2022/04 : Impact potentiel du conflit en Ukraine sur les missions du réviseur d’entreprises (in French)

ITAA (Belgium)

• Financiële bevriezingsmaatregelen als gevolg van Russische invasie in Oekraïne (in Dutch)
• Gel financier des avoirs russes en raison de l’invasion de l’Ukraine (in French)
• Oorlog in Oekraïne: update financiële maatregelen (in Dutch)
• Guerre en Ukraine : mise à jour des mesures (in French)
• Oorlog in Oekraïne – Steun de actie van een van de medewerkers van ITAA (in Dutch)
• Guerre en Ukraine – Soutenez l’action d’une collaboratrice de l’ITAA (in French)

IDES (Bulgaria)

• Appeal for helping the Ukrainian people affected by the humanitarian crisis

HRK (Croatia)

• Revizija godišnjih financijskih izvještaja za 2021. – događaji nakon datuma bilance (vojne aktivnosti Rusije na teritoriju Ukrajine i međunarodne sankcije za Rusiju) (in Croatian)

ICPAC (Cyprus)

• Russian Sanctions Hub

FSR (Denmark)

• Information om situationen i Ukraine (in Danish)

ST (Finland) 

• Venäjän sotatoimet, pakotteet ja niiden vaikutukset – hyödyllisiä linkkejä tilintarkastajille (in Finnish)
• Epävarmuuden uudet kasvot (in Finnish)
• Pakotteiden vaikutus tilintarkastustoimeksiannon jatkumiseen (in Finish)

IDW (Germany)

• Ukraine-Krieg: Auswirkungen auf Rechnungslegung und Prüfung (Fachlicher Hinweis) / Impact of the Ukraine war on the financial statements and their audit (Technical guidance by the IDW) (in German and English)

CAI (Ireland)

• Ethics Resource Centre
• Sanctions in response to crisis in Ukraine

CPA (Ireland)

• Response to the Ukraine Crisis

CNDCEC (Italy)

• La relazione unitaria di controllo societario del collegio sindacale incaricato della revisione legale dei conti (in Italian)

IRE (Luxembourg)

• Conflit Russie – Ukraine (in French)

OEC (Luxembourg)

• Situation Ukraine/Russie – impacts en termes de risques, mesures d’attention particulière LCB/FT et sanctions financières (in French)
• Page spéciale – Conflit entre l’Ukraine et la Russie (in French)

MIA (Malta)

• Necessary actions in view of the developments taking place in response to the war in Ukraine

NBA (Netherlands)

• NBA adviseert tijdelijke opschorting controles (in Dutch)
• NBA presenteert Alert over gevolgen sanctiewetgeving voor accountants (in Dutch)

DnR (Norway)

• Norske revisorer vil aktivt bidra til at sanksjonene mot Russland etterleves (in Norwegian)
• Sanksjoner mot Russland: Revisjonstjenester til sanksjonerte selskaper mv. (in Norwegian)
• Sanksjoner mot Russland: Hva du må vite som revisor (in Norwegian)
• Sanksjoner mot Russland: Usikkerhet om fortsatt drift (in Norwegian)

CAFR (Romania)

• In Jurnalul Oficial al Uniunii Europene au fost publicate o serie de acte normative privind măsurile restrictive adoptate în contextul acțiunilor recente ale Rusiei în Ucraina, ale căror prevederi sunt de interes pentru auditorii financiari, în aplicarea Legii nr. 129/2019. (in Romanian)

FAR (Sweden)

• Information med anledning av invasionen av Ukraina (in Swedish)

CCAB (5 joint bodies)

• CCAB publishes joint guidance on Russia sanctions

ACCA (UK)

• ACCA statement about Ukraine
• Ukraine: a message of support
• An update about Ukraine and Russia
• Supporting Ukraine

CIMA (UK)

• AICPA & CIMA stand with the people of Ukraine

ICAEW (UK)

• Ukraine hub

ICAS (UK)

• ICAS statement on Ukraine

Other professional accountancy bodies

CPA Canada

• Tweet on CPA’s position and donation