diff --git a/pkg/innerring/audit.go b/pkg/innerring/audit.go
index 9c26cd40..f32b0fe9 100644
--- a/pkg/innerring/audit.go
+++ b/pkg/innerring/audit.go
@@ -35,6 +35,8 @@ type auditSettlementDeps struct {
 	balanceClient *balanceClient.Wrapper
 }
 
+type auditSettlementCalculator audit.Calculator
+
 type containerWrapper containerAPI.Container
 
 type nodeInfoWrapper struct {
@@ -194,3 +196,9 @@ func (a auditSettlementDeps) Transfer(sender, recipient *owner.ID, amount *big.I
 
 	log.Debug("transfer transaction for audit was successfully sent")
 }
+
+func (s *auditSettlementCalculator) ProcessAuditSettlements(epoch uint64) {
+	(*audit.Calculator)(s).Calculate(&audit.CalculatePrm{
+		Epoch: epoch,
+	})
+}
diff --git a/pkg/innerring/blocktimer.go b/pkg/innerring/blocktimer.go
new file mode 100644
index 00000000..456ad80d
--- /dev/null
+++ b/pkg/innerring/blocktimer.go
@@ -0,0 +1,61 @@
+package innerring
+
+import (
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/alphabet"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/netmap"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/timers"
+)
+
+type (
+	epochTimerArgs struct {
+		nm *netmap.Processor // to handle new epoch tick
+
+		epochDuration uint32 // in blocks
+	}
+
+	emitTimerArgs struct {
+		ap *alphabet.Processor // to handle new emission tick
+
+		emitDuration uint32 // in blocks
+	}
+)
+
+func (s *Server) addBlockTimer(t *timers.BlockTimer) {
+	s.blockTimers = append(s.blockTimers, t)
+}
+
+func (s *Server) startBlockTimers() error {
+	for i := range s.blockTimers {
+		if err := s.blockTimers[i].Reset(); err != nil {
+			return err
+		}
+	}
+
+	return nil
+}
+
+func (s *Server) tickTimers() {
+	for i := range s.blockTimers {
+		s.blockTimers[i].Tick()
+	}
+}
+
+func newEpochTimer(args *epochTimerArgs) *timers.BlockTimer {
+	epochTimer := timers.NewBlockTimer(
+		timers.StaticBlockMeter(args.epochDuration),
+		func() {
+			args.nm.HandleNewEpochTick(timers.NewEpochTick{})
+		},
+	)
+
+	return epochTimer
+}
+
+func newEmissionTimer(args *emitTimerArgs) *timers.BlockTimer {
+	return timers.NewBlockTimer(
+		timers.StaticBlockMeter(args.emitDuration),
+		func() {
+			args.ap.HandleGasEmission(timers.NewAlphabetEmitTick{})
+		},
+	)
+}
diff --git a/pkg/innerring/innerring.go b/pkg/innerring/innerring.go
index b0d7cba2..fe9a0fd7 100644
--- a/pkg/innerring/innerring.go
+++ b/pkg/innerring/innerring.go
@@ -21,7 +21,6 @@ import (
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/timers"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/client"
 	auditWrapper "github.com/nspcc-dev/neofs-node/pkg/morph/client/audit/wrapper"
-	balanceWrapper "github.com/nspcc-dev/neofs-node/pkg/morph/client/balance/wrapper"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/event"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/subscriber"
 	audittask "github.com/nspcc-dev/neofs-node/pkg/services/audit/taskmanager"
@@ -54,7 +53,6 @@ type (
 		innerRingSize  atomic.Int32
 		precision      precision.Fixed8Converter
 		auditClient    *auditWrapper.ClientWrapper
-		balanceClient  *balanceWrapper.Wrapper
 
 		// internal variables
 		key                  *ecdsa.PrivateKey
@@ -251,6 +249,7 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 	pdpPoolSize := cfg.GetInt("audit.pdp.pairs_pool_size")
 	porPoolSize := cfg.GetInt("audit.por.pool_size")
 
+	// create audit processor dependencies
 	auditTaskManager := audittask.New(
 		audittask.WithQueueCapacity(cfg.GetUint32("audit.task.queue_capacity")),
 		audittask.WithWorkerPool(auditPool),
@@ -284,6 +283,7 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		return nil, err
 	}
 
+	// create settlement processor dependencies
 	auditCalcDeps := &auditSettlementDeps{
 		log:           server.log,
 		cnrSrc:        cnrClient,
@@ -305,6 +305,7 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		auditSettlement.WithLogger(server.log),
 	)
 
+	// create settlement processor
 	settlementProcessor := settlement.New(
 		settlement.Prm{
 			AuditProcessor: (*auditSettlementCalculator)(auditSettlementCalc),
@@ -312,31 +313,23 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		settlement.WithLogger(server.log),
 	)
 
-	var netmapProcessor *netmap.Processor
-
-	server.epochTimer = timers.NewBlockTimer(
-		timers.StaticBlockMeter(cfg.GetUint32("timers.epoch")),
-		func() {
-			netmapProcessor.HandleNewEpochTick(timers.NewEpochTick{})
-		},
-	)
-
-	server.addBlockTimer(server.epochTimer)
-
 	// create netmap processor
-	netmapProcessor, err = netmap.New(&netmap.Params{
+	netmapProcessor, err := netmap.New(&netmap.Params{
 		Log:              log,
 		PoolSize:         cfg.GetInt("workers.netmap"),
 		NetmapContract:   server.contracts.netmap,
-		EpochTimer:       (*blockTimerWrapper)(server.epochTimer),
+		EpochTimer:       server,
 		MorphClient:      server.morphClient,
 		EpochState:       server,
 		ActiveState:      server,
 		CleanupEnabled:   cfg.GetBool("netmap_cleaner.enabled"),
 		CleanupThreshold: cfg.GetUint64("netmap_cleaner.threshold"),
-		HandleAudit:      auditProcessor.StartAuditHandler(),
-
-		AuditSettlementsHandler: server.onlyActiveEventHandler(settlementProcessor.HandleAuditEvent),
+		HandleAudit: server.onlyActiveEventHandler(
+			auditProcessor.StartAuditHandler(),
+		),
+		AuditSettlementsHandler: server.onlyActiveEventHandler(
+			settlementProcessor.HandleAuditEvent,
+		),
 	})
 	if err != nil {
 		return nil, err
@@ -409,17 +402,8 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		return nil, err
 	}
 
-	var alphabetProcessor *alphabet.Processor
-
-	server.addBlockTimer(timers.NewBlockTimer(
-		timers.StaticBlockMeter(cfg.GetUint32("timers.emit")),
-		func() {
-			alphabetProcessor.HandleGasEmission(timers.NewAlphabetEmitTick{})
-		},
-	))
-
 	// create alphabet processor
-	alphabetProcessor, err = alphabet.New(&alphabet.Params{
+	alphabetProcessor, err := alphabet.New(&alphabet.Params{
 		Log:               log,
 		PoolSize:          cfg.GetInt("workers.alphabet"),
 		AlphabetContracts: server.contracts.alphabet,
@@ -439,6 +423,22 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 
 	// todo: create vivid id component
 
+	// initialize epoch timers
+	server.epochTimer = newEpochTimer(&epochTimerArgs{
+		nm:            netmapProcessor,
+		epochDuration: cfg.GetUint32("timers.epoch"),
+	})
+
+	server.addBlockTimer(server.epochTimer)
+
+	// initialize emission timer
+	emissionTimer := newEmissionTimer(&emitTimerArgs{
+		ap:           alphabetProcessor,
+		emitDuration: cfg.GetUint32("timers.emit"),
+	})
+
+	server.addBlockTimer(emissionTimer)
+
 	return server, nil
 }
 
@@ -599,26 +599,8 @@ func (s *Server) initConfigFromBlockchain() error {
 	return nil
 }
 
-func (s *Server) addBlockTimer(t *timers.BlockTimer) {
-	s.blockTimers = append(s.blockTimers, t)
-}
-
-func (s *Server) startBlockTimers() error {
-	for i := range s.blockTimers {
-		if err := s.blockTimers[i].Reset(); err != nil {
-			return err
-		}
-	}
-
-	return nil
-}
-
-func (s *Server) tickTimers() {
-	for i := range s.blockTimers {
-		s.blockTimers[i].Tick()
-	}
-}
-
+// onlyActiveHandler wrapper around event handler that executes it
+// only if inner ring node state is active.
 func (s *Server) onlyActiveEventHandler(f event.Handler) event.Handler {
 	return func(ev event.Event) {
 		if s.IsActive() {
diff --git a/pkg/innerring/state.go b/pkg/innerring/state.go
index d55b413a..ac220c65 100644
--- a/pkg/innerring/state.go
+++ b/pkg/innerring/state.go
@@ -83,3 +83,10 @@ func (s *Server) WriteReport(r *audit.Report) error {
 
 	return s.auditClient.PutAuditResult(res)
 }
+
+// ResetEpochTimer resets block timer that produces events to update epoch
+// counter in netmap contract. Used to synchronize this even production
+// based on block with notification of last epoch.
+func (s *Server) ResetEpochTimer() error {
+	return s.epochTimer.Reset()
+}
diff --git a/pkg/innerring/util.go b/pkg/innerring/util.go
deleted file mode 100644
index 17ea99c6..00000000
--- a/pkg/innerring/util.go
+++ /dev/null
@@ -1,20 +0,0 @@
-package innerring
-
-import (
-	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/audit"
-	"github.com/nspcc-dev/neofs-node/pkg/innerring/timers"
-)
-
-type blockTimerWrapper timers.BlockTimer
-
-func (t *blockTimerWrapper) ResetEpochTimer() error {
-	return (*timers.BlockTimer)(t).Reset()
-}
-
-type auditSettlementCalculator audit.Calculator
-
-func (s *auditSettlementCalculator) ProcessAuditSettlements(epoch uint64) {
-	(*audit.Calculator)(s).Calculate(&audit.CalculatePrm{
-		Epoch: epoch,
-	})
-}