Kozlenko Volodymyr Gryhorovych

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Place of activity realization:

1) a member of the Public Integrity Council at the High Qualification Commission of Judges of Ukraine (Board №1) https://grd.gov.ua/about/member/kozlenko.

Doc.

Out. № 019/Г-10

Dated October 18, 2016

To the High Qualification Commission of Judges of Ukraine

The public organization “All-Ukrainian Civil Platform “New Country” provides a list of candidates to the composition of the Public Integrity Council at the High Qualification Commission of Judges of Ukraine:

  • Kozlenko Volodymyr Gryhorovych;
  • Korkhovyi Ihor Gryhorovych.

The head of the NGO “All-Ukrainian Civil Platform “New Country”   V. G. Kozlenko

Signature

Seal of the NGO “All-Ukrainian Civil Platform “New Country”.

(The end of the document).

He is nominated by the NGO “All-Ukrainian Civil Platform “New Country” http://vkksu.gov.ua/ua/gromadska-rada-dobrotchiesnosti/. (He is the head of this public organization since September 2016).

2) Since 2000 he is a certified auditor.

3) Since 2002 he is an advocate (Certificate of the right to practice law № 1735 dated April 18, 2002) http://erau.unba.org.ua/profile/39406.

4) Since 2013 he is a chairman of the group of advisers under the Board of the All-Ukrainian public organization “Financial Literacy of Ukraine”. There is no mention of his participation in this organization in his official biography, although recently he has been nominated by this organization quite often.

5) Since 2014 he is a member of the Judicial Reform Council, a consultative and advisory body under the President of Ukraine http://jrc.org.ua/members.

6) Since 2015 he is a chairman of the Public Council under the Ministry of Finance of Ukraine (re-elected in November 2017) https://www.minfin.gov.ua/news/view/formuvannia-hromadskoi-rady-pry-minfini-v-?category=vzaemeodia-z-gromadskistju&subcategory=gromadskaya-rada.

7) Since 2015 he is one of the co-founders and the head of TOV “Center for informal education “Insight”.

8) Since May 2016 till present he is CEO of TOV “Crowe Horwath AC Ukraine”.

9) Since September 2016 till present he is a chairman of the Public Organization “All-Ukrainian Civil Platform “New Country”.

10) Since February 2017 he is the head of the NGO “Khvylia!”.

 

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Letter of Recommendation

The public organization “Transparency International Ukraine” recommends the public organization “Civil Platform “New Country” to nominate its candidates to the composition of the Public Integrity Council at the High Qualification Commission of Judges of Ukraine.

The “Civil Platform “New Country” has been operating since 2014. The organization includes industry experts and public activists from the regions of the country. The “Civil Platform “New Country” has been actively and successfully involved in consolidation of civil society, promotion of reforms and creation of a platform for active interaction of public initiatives, business and government. The experts of this organization are part of the initiative group for the development of judicial reform and other legislative acts.

The organization has a clean reputation, and is actively working towards the implementation of reforms and the spread of anti-corruption practices.

Yaroslav Yurchyshyn

Executive Director

Transparency International Ukraine

Signature

Seal of the public organization “Transparency International Ukraine”.

(The end of the document).

Biographical information:

A citizen of Ukraine.

He was born on September 12, 1974 in Poltava-city.

Marital status: married, has three children.

His wife: Kozlenko Viktoriia Viktorivna, a notary, Kyiv, Artema Street, house 48, flat 3 (№ 7946 dated December 18, 2009, Certificate № 1393 dated November 4, 2013). Till 22.10.2013 she has worked as an advocate (Certificate №:1665; Date: 01.06.2001; Issued: Kyiv City Qualification and Disciplinary Commission of Advocacy (http://erau.unba.org.ua/profile/39405), Malopidvalna Street, house 4, Kyiv, 01001, “Ukrainian Law Board”.

Place of residence: Ukraine, Kyiv.

Education:

Since 1991 till 1996 he studied at the Taras Shevchenko National University of Kyiv, Faculty of Economics, specialty – Economic Theory, has received an honours degree.

Since 1998 till 2001 he studied at the Taras Shevchenko National University of Kyiv, Faculty of Law, specialty Jurisprudence.

Since 2008 till 2009 he studied at the Kyiv Mohyla Business School – Master of Business Administration.

On May 31, 2016 at the meeting of the specialized academic council of the Dnipropetrovsk State University of Internal Affairs of Ukraine he defended the educational and qualification level of the Candidate of Law, although the thesis itself was written at the Interregional Academy of Personnel Management (Kyiv) (Thesis title: “Administrative and Legal Framework of the National Anti-Corruption Bureau of Ukraine” http://dduvs.in.ua/naukova-diyalnist/spetsializovani-vcheni-radi/ogoloshennya-pro-zahist-disertatsij/). For some reason, Volodymyr Kozlenko makes a little mention of this period of his education.

Employment

Since September 1996 till October 1996 he worked as a teacher of the basics of economic knowledge at the Vyshnivska Secondary School №4.

Since October 1996 till February 2000 he worked in the Joint-Stock Kyiv People’s Bank, a specialist of the securities department, a leading economist of the securities department.

Since February 1999 till February 2000 he worked as a legal adviser in the specialized association of advocates on foreign affairs “Ukrainian Law Board”.

In 1999 he is one of the co-founders of the audit company AK-TOV “UPK-Audit Ltd.” and since February 2000 till September 2015 he is a chief executive officer of AK-TOV “UPK-Audit Ltd.”.

Since September 2015 till August 2016 he worked in the same audit company AK-TOV “UPK-Audit Ltd.”, but as an auditor, although as of July 2016 while nominating to some positions in public bodies, he indicated himself as a managing partner of AK-TOV “UPK-Audit Ltd.” (Commission on Senior Civil Service – http://nads.gov.ua/page/pro-provedennya- zasidannya-organizaciynogo-committee-0).

Public activity:

By June 2016 he was a member of the Interim Commission of the Public Council on the issues of banks that were classified as insolvent. The Commission was headed by Strelnikov M.V., a member of the NGO “Financial Literacy of Ukraine” (since 2013 Volodymyr Kozlenko was also a member of that public organization); a member of the Commission Kuvatova L. B. was a Senior Associate of the Nicholas Law Firm (TOV) (founded by Volodymyr Kozlenko)

https://bank.gov.ua/control/uk/publish/article?art_id=66084.

During 2014-2016 he was a member of the Public Council under the State Fiscal Service of Ukraine. Volodymyr Kozlenko was nominated by the All-Ukrainian public organization “Financial Literacy of Ukraine”.

The most interesting thing is that the members of this Public Council on behalf of various organizations were also persons directly related to TOV “Crowe Horwath AC Ukraine”, which was headed by Volodymyr Kozlenko since May 2016 (Audit Director – Shevtsova Tetiana Serhiyivna, Commercial Director – Bohdanova Olha Serhiyivna; Deputy Director for Quality Assurance in Tax Consulting – Mykhaylenko Dmytro Oleksandrovych http://www.crowehorwath.net/ua/3-column-page.aspx?id=64424515017&langtype=1058)

as well as to other non-governmental organizations or legal entities which were directly or indirectly related to him (NGO “All-Ukrainian Civil Platform “New Country” – Kozak T.M.).

These people continue to serve as members of various public councils even now (but each time they are nominated by other organizations) http://sfs.gov.ua/pro-sfs-ukraini/gromadska-rada/arhiv/diyalnist-gromadskoi-radi-/personalniy-sklad-gromadskoi-radi/.

Profile in social networks:  https://www.facebook.com/auditupk.

Financial position:

Doc. Declaration 2015

Chapter 1: General data

  1. Kozlenko Volodymyr Gryhorovych
  2. Occupation: a chairman of the Public Organization “All-Ukrainian Civil Platform “New Country”.
  3. Members of the declarant family:

A wife – Kozlenko Viktoriia Viktorivna

A daughter – Kozlenko Kateryna Volodymyrivna

A daughter – Kozlenko Olha Volodymyrivna

A son – Kozlenko Oleksandr Volodymyrovych

Chapter 2: Income Information

  1. The overall amount of total income, UAH, including: amount of the declarant – 3 133 277, amount of the family members – 22 495.

6.Wages, other payments and rewards accrued (paid) to the declarant in accordance with the terms of employment or civil law contract (except for the payments specified in items 7, 8): amount of the declarant – 76 631.

  1. Income from entrepreneurial and independent professional activity: amount of the declarant – 3 056 646, amount of the family members – 22 495.

Chapter 3: Information about real estate

Property owned, leased or otherwise entitled to use by the family members of the declarant

  1. Land plots: the location of the object (country, address) – Kyiv region, total area (sq.m.) – 1250.
  2. Apartments: total area (sq.m.) – 166, 1.
  3. Garages: a parking space with a total area of 42 sq.m.

I certify the accuracy of the information specified in this Declaration.

Signature.

Date: October 18, 2016.

(The end of the document).

According to the Declaration 2015 https://grd.gov.ua/data/members/kozlenko/declaration.pdf his total income is 3 133 277 UAH, of which wages (including labor and civil contracts) amount to only 76 631 UAH, and the rest 3 056 646 UAH. is the result of an exclusively independent professional activity, because he is not registered as an Individual Entrepreneur (as well as his family members).

At the same time, the total contribution of other family members to the total income of the family amounted to only 22 495 UAH.

It is interesting enough that having the main income in the family and being a founder and a head of a large number of legal entities, Volodymyr Gryhorovych has nothing in the property asset (he has neither movable nor immovable property). In all state registers there are no records either of Kozlenko V. G., or of his wife and children.

The only officially confirmed property registered to other members of the family is a land plot in the Kyiv region (with the total area of 1250 sq.m.), an apartment (with the total area of 166,1 sq. m.), and a parking space (with the total area of 42 sq.m.).

And where is the car, at least one? For such an active public figure and a leader, public transport is not a very fast way to travel. And this is not to mention the movement of other members of the family.

 

Actions, facts and statements that are not in line with the principles of integrity:

  1. It is interesting enough that such an experienced auditor and a lawyer does not officially even try to minimize his incomes and pays all taxes and fees at maximum rates. But at the same time, for some reason, he forgot to indicate in his declaration the legal entities in which he is a founder and has a share in the authorized capital.

Perhaps this is due to the fact that this is a very difficult and painstaking task, because if you check out at least the legal address Kyiv, Sholudenko Street, 3, then you can find at least 6 such companies:

The audit company TOV “UPK-Audit Ltd.” (30674018), the amount of contribution is 387 500 UAH;

TOV “Shyk-Group”, the amount of the contribution is 50 000 UAH (36593717).

Nicholas Law Firm (TOV) (37880825), the amount of the contribution is 20 004 UAH.

TOV “Center for informal education “Insight” (39639770), the amount of the contribution is 9 000 UAH.

TOV “Strategic Partner” (33147220), the amount of the contribution is 7 110 UAH.

TOV “Creative International Children’s School “Columbia” (38322314), the amount of the contribution is 5 000 UAH.

Or another example: TOV “Specialized School of I-III degrees “Creative International Children’s School” (39639130), the contribution amount is 360 000 UAH.

TOV “Crowe Horwath AC Ukraine” (33833362), the amount of the contribution is 230 000UAH – since May 2016 (we hope it will be indicated in the next declaration).

And this is only with a superficial analysis that contributions amount to about 1 000 000 UAH. And what amount would appear with more detailed searches? Well, this matter should be addressed to the “integrity control authorities”.

 

  1. It is very convenient to have a lot of companies: thus you nominate YOURSELF from one organization (NGO “All-Ukrainian Civil Platform “New Country”) to the competition (to the Public Integrity Council), and in the package of documents you submit a report of YOUR own independent auditor (AK-TOV “UPK-Audit Ltd.”) http://vkksu.gov.ua/userfiles/newukraine.PDF (page 40).

Doc.

Audit Company TOV “UPK-Audit Ltd.”

Ukraine, Kyiv, Sholudenko Street, house 3

Tel./fax: (044) 230-47-32, 230-47-34

e-mail: upk-audit@upk-audit.com.ua

 

  1. Targeted financing

In the article “Long-term liabilities, targeted financing and provision”, the balance of targeted financing and target revenues in the amount of 162,2 thousand UAH is shown.

The Organization shall account the information on the availability and movement of funds for the purpose of financing earmarked activities for 48 “Targeted financing and targeted revenues”. The accounting of the amounts of earmarked funding meets the requirements of the Regulations (standards) of accounting.

CEO of the AK-TOV “UPK-Audit Ltd.”

(Audit Certificate, series A, № 006001 dated 26.12.2005)

L.D. Gorbatenko, Signature

Auditor General

(Audit Certificate, series A, № 003436 dated 28.05.1998)

L.V. Moroz, Signature

Seal of the “UPK-Audit Ltd.”, ID number 30674018.

(The end of the document).

 

  1. On the other hand, looking at the large volume of problems faced by companies of Volodymyr Kozlenko (AK-TOV “UPK-Audit Ltd.”, TOV “Shyk-Group”, TOV “Strategic Partner”) with tax authorities and a variety of judicial proceedings, you can understand this manic desire to hide everything.

Most often investigating officers are turning to courts to oblige companies to provide financial documents on the firms against which criminal cases for tax evasion are opened.

One of the latter is a criminal case on the intentional evasion of paying taxes in particularly large amounts, on the grounds of a criminal offense under Part 3 of Article 212 of the Criminal Code of Ukraine (for the period 2015-2016) http://reyestr.court.gov.ua/Review/68461028 (Case №757/37551/17-k).

At the same time, there are cases where companies appear as parties to fictitious transactions for the purpose of promoting tax evasion http://www.reyestr.court.gov.ua/Review/56103445.

The auditors of AK-TOV “UPK-Audit Ltd.” made their mark in the high-profile case of theft of property and bankruptcy of PAT “Sumykhimprom”. And the court even called into question the auditors’ conclusions http://www.reyestr.court.gov.ua/Review/56029978.

Cases concerning the promotion of tax evasion by the companies of Volodymyr Kozlenko drew the attention of journalists http://ukr-biz.com.ua/editor/41255/, http://resonance.ua/gromadska-rada-sumnivnoi-dobrochesn/.

 

  1. Such active attention of law enforcement agencies and the attempts to reach the level of an active public figure may have become the reason for the fact that since 2015 Volodymyr Kozlenko gradually began to deviate from public leadership in scandalous companies and in 2016 became a co-founder and CEO of the newly created TOV “Crowe Horwath AC Ukraine”. TOV “Crowe Horwath AC Ukraine” is part of the international network of audit companies Crowe Horwath International (Switzerland).

And everything would be okay, except for the history of the emergence and transformation of this company, which started its existence in the far 2005 and was called PP Audit firm “Vlasnyi kapital”. As such it existed in the market of provision of audit services by the beginning of 2012, until it was recognized in February 2012 (by the decision of the Auditors’ Chamber №246/5 ​​dated February 23, 2012) as such that did not pass the audit of the quality control system of the auditors services; and instead of eliminating the mentioned shortcomings within 6 months, it changes the name in the register and becomes the PP AF “Donovey Audit” (decision of the Auditors’ Chamber of Ukraine №248/6 dated March 22, 2012). It’s interesting enough that this decision also indicated the cancellation of the Certificate №3681 (issued to PP Audit firm “Vlasnyi kapital” on the basis of the decision of the Auditors’ Chamber of Ukraine №154/4 dated November 10, 2005). And already in November 2012 (9 months after the audit of PP Audit firm “Vlasnyi kapital”), the renamed PP AF “Donovey Audit” has passed all audits without problems, and what is most interesting, there is no decision that would allow us to understand when and on what basis the newly established firm received its Certificate, and even with the same number.

Like that (with unclear legal status of the Certificate), it lasted until May 2016, when under very good leadership of Volodymyr Kozlenko, and possibly thanks to his business partner Tetiana Lavrenova (who by the way in 2012 was a member of the Commission of the Auditors’ Chamber of Ukraine on certification and education of the auditors, and at the present time presides over the Commission of the Auditors’ Chamber of Ukraine on legal support to auditing activities) it changed its name again, passed all audits and received a new Certificate (with the same number 3681) in compliance with all regulatory requirements

https://www.zakon-i-normativ.info/index.php/component/lica/?view=text&base=1&menu=12423256&id=889128.

  1. Recently, Kozlenko’s surname has appeared in the journalistic investigations concerning the won tenders for conducting an audit of the “schemes” at Ukroboronprom http://www.pravda.com.ua/articles/2017/04/14/7141117/ and has been associated with the wife of a former head of the Security Service of Ukraine and Viktor Yanukovych’s adviser http://nashigroshi.org/2016/11/11/tryrichnyj-audyt-ukroboronpromu-za-pivmiljona-provede-partner-druzhyny-yanukovychevskoho-holovy-sbu/.
  2. Having a definite influence on public councils under the Ministry of Finance and the State Fiscal Service, and taking advantage of the fact that his partners and friends are members of these councils, he actively advocates legislative initiatives in the field of taxation, in particular, regarding one of his favorite – the withdrawn capital tax https://www.ukrinform.ua/rubric-presshall/2086953-rezolucia-gromadskih-rad-sodo-pidtrimki-zakonoproektu-pro-podatok-na-vivedenij-kapital.html.

That’s how the active weekdays of the so-called “true” supporter of integrity and the fighter against corruption are. And above all, everything is “transparent” and “clear”.

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