diff --git a/pkg/innerring/blocktimer_test.go b/pkg/innerring/blocktimer_test.go
index e1a79c2a8..f1cf620a8 100644
--- a/pkg/innerring/blocktimer_test.go
+++ b/pkg/innerring/blocktimer_test.go
@@ -18,8 +18,6 @@ func TestEpochTimer(t *testing.T) {
 		counter:  99,
 		duration: 10,
 	}
-	collectHandler := &testEventHandler{}
-	distributeHandler := &testEventHandler{}
 
 	args := &epochTimerArgs{
 		l:                  test.NewLogger(t, true),
@@ -29,16 +27,6 @@ func TestEpochTimer(t *testing.T) {
 		epoch:              epochState,
 		stopEstimationDMul: 2,
 		stopEstimationDDiv: 10,
-		collectBasicIncome: subEpochEventHandler{
-			handler:     collectHandler.Handle,
-			durationMul: 3,
-			durationDiv: 10,
-		},
-		distributeBasicIncome: subEpochEventHandler{
-			handler:     distributeHandler.Handle,
-			durationMul: 4,
-			durationDiv: 10,
-		},
 	}
 	et := newEpochTimer(args)
 	err := et.Reset()
@@ -47,78 +35,54 @@ func TestEpochTimer(t *testing.T) {
 	et.Tick(100)
 	require.Equal(t, 0, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 0, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 0, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 0, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(101)
 	require.Equal(t, 0, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 1, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 0, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 0, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(102)
 	require.Equal(t, 0, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 1, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 1, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 0, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(103)
 	require.Equal(t, 0, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 1, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 1, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 1, distributeHandler.called, "invalid distribute basic income calls")
 
 	var h uint32
 	for h = 104; h < 109; h++ {
 		et.Tick(h)
 		require.Equal(t, 0, neh.called, "invalid new epoch handler calls")
 		require.Equal(t, 1, cnrStopper.called, "invalid container stop handler calls")
-		require.Equal(t, 1, collectHandler.called, "invalid collect basic income calls")
-		require.Equal(t, 1, distributeHandler.called, "invalid distribute basic income calls")
 	}
 
 	et.Tick(109)
 	require.Equal(t, 1, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 1, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 1, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 1, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(110)
 	require.Equal(t, 1, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 1, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 1, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 1, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(111)
 	require.Equal(t, 1, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 2, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 1, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 1, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(112)
 	require.Equal(t, 1, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 2, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 2, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 1, distributeHandler.called, "invalid distribute basic income calls")
 
 	et.Tick(113)
 	require.Equal(t, 1, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 2, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 2, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 2, distributeHandler.called, "invalid distribute basic income calls")
 
 	for h = 114; h < 119; h++ {
 		et.Tick(h)
 		require.Equal(t, 1, neh.called, "invalid new epoch handler calls")
 		require.Equal(t, 2, cnrStopper.called, "invalid container stop handler calls")
-		require.Equal(t, 2, collectHandler.called, "invalid collect basic income calls")
-		require.Equal(t, 2, distributeHandler.called, "invalid distribute basic income calls")
 	}
 	et.Tick(120)
 	require.Equal(t, 2, neh.called, "invalid new epoch handler calls")
 	require.Equal(t, 2, cnrStopper.called, "invalid container stop handler calls")
-	require.Equal(t, 2, collectHandler.called, "invalid collect basic income calls")
-	require.Equal(t, 2, distributeHandler.called, "invalid distribute basic income calls")
 }
 
 type testAlphabetState struct {
diff --git a/pkg/innerring/contracts_test.go b/pkg/innerring/contracts_test.go
index 2d6e69c05..e04e22f06 100644
--- a/pkg/innerring/contracts_test.go
+++ b/pkg/innerring/contracts_test.go
@@ -44,9 +44,6 @@ contracts:
 		processingExp, _ := util.Uint160DecodeStringLE("597f5894867113a41e192801709c02497f611de8")
 		require.Equal(t, processingExp, c.processing, "invalid processing")
 
-		auditExp, _ := util.Uint160DecodeStringLE("219e37aed2180b87e7fe945dbf97d67125e8d73f")
-		require.Equal(t, auditExp, c.audit, "invalid audit")
-
 		balanceExp, _ := util.Uint160DecodeStringLE("d2aa48d14b17b11bc4c68205027884a96706dd16")
 		require.Equal(t, balanceExp, c.balance, "invalid balance")
 
@@ -80,9 +77,6 @@ contracts:
 
 		require.Equal(t, util.Uint160{}, c.processing, "invalid processing")
 
-		auditExp, _ := util.Uint160DecodeStringLE("219e37aed2180b87e7fe945dbf97d67125e8d73f")
-		require.Equal(t, auditExp, c.audit, "invalid audit")
-
 		balanceExp, _ := util.Uint160DecodeStringLE("d2aa48d14b17b11bc4c68205027884a96706dd16")
 		require.Equal(t, balanceExp, c.balance, "invalid balance")
 
@@ -116,9 +110,6 @@ contracts:
 
 		require.Equal(t, util.Uint160{}, c.processing, "invalid processing")
 
-		auditExp, _ := util.Uint160DecodeStringLE("219e37aed2180b87e7fe945dbf97d67125e8d73f")
-		require.Equal(t, auditExp, c.audit, "invalid audit")
-
 		balanceExp, _ := util.Uint160DecodeStringLE("d2aa48d14b17b11bc4c68205027884a96706dd16")
 		require.Equal(t, balanceExp, c.balance, "invalid balance")
 
diff --git a/pkg/innerring/processors/netmap/handlers_test.go b/pkg/innerring/processors/netmap/handlers_test.go
index 576d6c5dd..4905b45d2 100644
--- a/pkg/innerring/processors/netmap/handlers_test.go
+++ b/pkg/innerring/processors/netmap/handlers_test.go
@@ -7,9 +7,7 @@ import (
 
 	v2netmap "git.frostfs.info/TrueCloudLab/frostfs-api-go/v2/netmap"
 	netmapContract "git.frostfs.info/TrueCloudLab/frostfs-contract/netmap"
-	"git.frostfs.info/TrueCloudLab/frostfs-node/pkg/innerring/processors/audit"
 	"git.frostfs.info/TrueCloudLab/frostfs-node/pkg/innerring/processors/governance"
-	"git.frostfs.info/TrueCloudLab/frostfs-node/pkg/innerring/processors/settlement"
 	timerEvent "git.frostfs.info/TrueCloudLab/frostfs-node/pkg/innerring/timers"
 	cntClient "git.frostfs.info/TrueCloudLab/frostfs-node/pkg/morph/client/container"
 	netmapclient "git.frostfs.info/TrueCloudLab/frostfs-node/pkg/morph/client/netmap"
@@ -84,8 +82,6 @@ func TestNewEpoch(t *testing.T) {
 	proc, err := newTestProc(t, func(p *Params) {
 		p.NotaryDisabled = true
 		p.NotaryDepositHandler = eh.Handle
-		p.HandleAudit = eh.Handle
-		p.AuditSettlementsHandler = eh.Handle
 		p.AlphabetSyncHandler = eh.Handle
 		p.NetmapClient = nc
 		p.ContainerWrapper = cc
@@ -115,8 +111,6 @@ func TestNewEpoch(t *testing.T) {
 	require.EqualValues(t, []cntClient.StartEstimationPrm{expEstimation}, cc.estimations, "invalid estimations")
 
 	require.EqualValues(t, []event.Event{
-		audit.NewAuditStartEvent(ev.Num),
-		settlement.NewAuditEvent(ev.Num),
 		governance.NewSyncEvent(ev.TxHash()),
 		ev,
 	}, eh.handledEvents, "invalid handled events")
@@ -409,22 +403,20 @@ func newTestProc(t *testing.T, nonDefault func(p *Params)) (*Processor, error) {
 	eh := &testEventHandler{}
 
 	p := &Params{
-		Log:                     test.NewLogger(t, true),
-		PoolSize:                1,
-		CleanupEnabled:          false,
-		CleanupThreshold:        3,
-		NotaryDisabled:          false,
-		NodeStateSettings:       ns,
-		NodeValidator:           &testValidator{},
-		EpochState:              es,
-		EpochTimer:              r,
-		AlphabetState:           as,
-		ContainerWrapper:        cc,
-		NetmapClient:            nc,
-		NotaryDepositHandler:    eh.Handle,
-		HandleAudit:             eh.Handle,
-		AuditSettlementsHandler: eh.Handle,
-		AlphabetSyncHandler:     eh.Handle,
+		Log:                  test.NewLogger(t, true),
+		PoolSize:             1,
+		CleanupEnabled:       false,
+		CleanupThreshold:     3,
+		NotaryDisabled:       false,
+		NodeStateSettings:    ns,
+		NodeValidator:        &testValidator{},
+		EpochState:           es,
+		EpochTimer:           r,
+		AlphabetState:        as,
+		ContainerWrapper:     cc,
+		NetmapClient:         nc,
+		NotaryDepositHandler: eh.Handle,
+		AlphabetSyncHandler:  eh.Handle,
 	}
 
 	nonDefault(p)