This Order of the Ministry of Finance of Ukraine No. 234 dated April 29, 2026, introduces systemic changes to the certification procedure for internal auditors. The main objective of the document is the digitalization and optimization of the examination process, as well as the updating of requirements for the training of specialists. ****
### 1. Essence of the document
The Order modernizes the mechanism for the certification of internal audit unit staff by introducing the possibility of conducting examinations in a computer-based testing format. The document also updates the list of training areas, making it more structured based on a modular principle. In addition, new requirements have been established regarding the reporting by public authorities on the appointment or dismissal of certified auditors.
### 2. Structure and main changes
The Order consists of eight clauses that make targeted amendments to sections of the current Procedure (Order No. 144 of 2022).
* **Key changes:** transition from a “recommended program” to “recommended training areas,” introduction of automated calculation of testing results, amendment of requirements for the composition of the Certification Commission (in particular, a reduction in the number of administrators), and the exclusion of obsolete procedures, such as “corrective examination.”
* **Compared to the previous version:** the procedure has become more flexible due to the choice of exam format (written or computer-based) and a clearer definition of training modules.
### 3. Most important provisions for practice
* **Exam format:** the exam can now be conducted either in writing or via computer-based testing. In the case of computer-based testing, examination sets are generated automatically by a random selection method, and results are calculated by software.
* **Modular training:** five mandatory training modules have been defined: the public internal financial control system, fundamentals of internal audit (taking into account IIA standards), methodology of work, skills and techniques, as well as public finance management and accounting.
* **Evaluation criteria:** a clear threshold for successfully passing the exam has been established — at least 75% correct answers (a minimum of 94 points).
* **Notification obligation:** a new requirement for human resources departments has been introduced — to notify the Ministry of Finance regarding the appointment or dismissal of a certified internal auditor within 10 working days.
* **Updated documentation:** registration application forms and professional training logs have been amended, which requires responsible persons to use the new document templates.
