UKRAINE / RUSSIA: Relevant Announcement and Publications regarding Accounting and Audit Risks


This page will be updated on an ongoing basis so please check back regularly for the latest information. Please contact the Secretariat at if your organization has published similar information so it can be included below.

Any views and opinions expressed within are those of the authors and do not reflect any official policy or position of IFIAR.



South Africa

United States


International Organization


  • March 14: ESMA published a Public Statement on the impacts of the Russian-Ukrainian crisis on the EU financial markets, which illustrates the supervisory and coordination activities undertaken in this context and contains recommendations to issuers.
  • May 13: ESMA published a Public Statement on the implications of Russia’s invasion of Ukraine on half-yearly financial reports.

Professional Bodies


Accountancy Europe

CCAB (Consultative Committee of Accountancy Bodies)

Chartered Accountants Ireland

ICAEW (The Institute of Chartered Accounts in England and Wales)

IDW (Institut der Wirtschaftsprüfer)

JICPA (The Japanese Institute of Certified Public Accountants)