The National Center of Accounting & Audit (following the text – the Centre) was established on the 10th of December, 1993 as a response to the Law of Ukraine or “About Audit Activity”. Then by this law Audit Chamber of Ukraine (ACU) was established and requirement for mandatory certification of auditors was legislated. The Center activity was aimed for the organization and conducting certification training with the ACU as well as related examinations. From 1993 to 2001 the Center was, in fact, the only institution that was preparing future auditors to certification. Today, almost half of practicing auditors in Ukraine studied at the Center and passed exams to have “A” and “B” certificate series. Only with the formation of ACU’s own training center “Status” in 2001, the Center lost the monopoly on training auditors.
In the creation of National Centre of Accounting and Audit (NCAA) very important role was played by its first manager Harold V. Korniyenko, who directed the Centre since its foundation to 2008. In the Centre legalization he was helped by so-called “founding co-fathers” Ivan I. Pylypenko and Alexander O. Zhuk.
Among the first lecturers of the Centre we should mention such outstanding scientists and organizers of accounting and audit in Ukraine, as O. S. Borodkin, V. I. Yefimenko, V. V. Sopko, N. I. Morozova, A. V. Aleksyeyeva, A. M. .Kuzminskii, O. A. Petryk and other experts. In the late 1990-s, when V. P. Panteleyev, O. Y. Redko, S. A. Kyrylenko, T. O. Kamenska, I. G. Krupelnytska worked in the Center, they began to form the research school of NCAA audit.