The article analyzes the jurisdictional value challenges to the Accounting Chamber. The purpose of the article is to clarify the meaning and content of these challenges. The methodological tools of the study are based on the anthroposociocultural approach, mainly its methods of axiological, comparative legal, systemic and structural-functional analysis; general scientific principles of historicism and objectivity.As a result of the analysis, we have substantiated the following conclusions: jurisdictional value challenges to the Accounting Chamber are mostly caused by its limited and exclusive constitutional and legal status. According to the Constitutional Court of Ukraine, the Accounting Chamber is a body of special constitutional competence. This is mainly reflected in the fact that its powers are derived from the powers of the Verkhovna Rada of Ukraine. According to Article 19 of the Constitution of Ukraine, the Accounting Chamber may apply international standards of external audit of public finances in its activities only to the extent that they do not contradict the Constitution and the law of Ukraine. As a result, it is deprived of the opportunity to apply the vast majority of international public finance audit standards of the first and second levels, which are the core of the entire system of these standards. While the implementation of some of the above standards, mainly related to the independence of the Accounting Chamber and its members, requires the introduction of appropriate amendments to the Constitution of Ukraine, which is impossible under martial law, most of these standards can be implemented at the level of Ukrainian laws, but this requires political will at the highest state level.

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