PECULIARITIES OF THE NBU’S FINANCIAL CONTROL DURING THE MARTIAL LAW REGIME

Introduction. Since the beginning of the full-scale invasion of the territory of Ukraine by the russian federation, a legal regime of martial law has been introduced, during which numerous changes were made to Ukrainian legislation. The amendments concerned both civil law and tax, budgetary and other types of law, and adjusted the activities of state bodies to ensure that they performed their duties properly and achieved the purpose for which they were established. One such body ЮРИДИЧНІ НАУКИ Jurisprudence that has undergone changes is the National Bank of Ukraine. It is a special central government body with one of the functions to control the implementation of monetary policy. Purpose. To define the essence of financial control of the National Bank of Ukraine in accordance with Ukrainian legislation. Analyse the changes made to the regulatory legal acts governing the implementation of financial control since 22 February 2024. Materials and methods. The research materials are: 1) regulatory legal acts governing the activities of the National Bank of Ukraine; 2) resolutions of the Board of the National Bank of Ukraine; 3) works of scholars conducting their scientific and practical research in the field of financial control, peculiarities of such control and implementation of such control by the National Bank of Ukraine. Results. The article defines the concept of financial control and the peculiarities of its implementation by the National Bank of Ukraine. The author lists the resolutions of the NBU Board and the changes they made to the regulation of financial control during martial law. The article describes the legal acts regulating the financial control of the NBU in peacetime and after the beginning of a full-scale invasion. Discussion. In further research, it is proposed to focus on certain requirements of the legislation in the field of financial monitoring, currency supervision and supervision over the implementation of special economic and other restrictive measures (sanctions) during martial law.