Update Audit Ukraine 27.0 | Working Papers Ukraine 2025

Audit Ukraine Update 27.00

The new version incorporates amendments to International Standards ISA 700 (Revised) and ISA 260 (Revised), introduced in connection with the update of the International Code of Ethics for Professional Accountants (IESBA Code). In addition, based on feedback from users and practice reviewers, a number of documents have been improved — making them more convenient and efficient to use.

Changes:

Financial reporting forms (NASU): New documents have been added to automate the completion of financial reporting forms based on the imported trial balance:

• 101 – Form 1 – Balance Sheet (Statement of Financial Position)
• 102 – Form 2 – Income Statement (Statement of Comprehensive Income)
• 103 – Form 3 – Cash Flow Statement
• 104 – Form 4 – Statement of Changes in Equity

More details on working with the new financial reporting forms can be found at this link.

• Planning: Updates in forms 430 and 438 according to changes in ISA 260.

• Audit: In the ONEFORM, the section on communication with management (TCWG) has been updated.

• Audit Plans and Procedures – Assets: Form 130.110: documentation guidance updated, significant changes to procedures.

• Audit Plans and Procedures – Liabilities and Equity: Form 425.110: major and minor changes to procedures, updated instructions.

• Completion documents: Form 301 (ISA 220) removed, changes made to forms 305, 340, 340-1, and DOC — new procedures added, outdated ones removed, content updated.

• Automatic documents: Form 421.600: added instructions for identifying and editing group components using Consolidate.

• Document manager: Roles changed to Partner Review for forms 100, 310-1, 405, and 380.

See the full list of updates

Working Papers 25 Update

List of changes:

• Core platform: Updated Chromium Embedded Framework (CEF) to v131 to improve stability and security of web modules.

• Data export: Added the ability to export data from Working Papers to TaxCycle using the “Export to GIFI” function.

• Integrations: Implemented support for exporting journal entries in a format compatible with Xero.

• Lockdown settings: For US public company reporting, added an option to set the period between Report Release Date and Document Completion Date — 14 or 45 days.

• iXBRL reporting: Added support for CSS styles to improve report formatting when printing.

• SmartSync: Optimized the opening speed of CaseView documents in SmartSync Server mode.

• Trial Balance: Fixed the calculation of prior year balances in multi-year views.

• Data import: Fixed conversion issues when importing Trial Balance data from Xero into Working Papers.

• CaseView: Fixed display of the “&” character and number rounding in charts.

• Time zones: Fixed synchronization issues across different time zones.

• Cloud status: Correct display of status “P” for files published to Cloud and pending lockdown.

For more details about the updates, see this link.

The update is already available for users of the Ukrainian version of the software. We recommend reviewing the full list of changes in your systems and ensuring that you are using the most up-to-date version of the software.