diff --git a/pkg/innerring/innerring.go b/pkg/innerring/innerring.go
index 5b011e22..ef401beb 100644
--- a/pkg/innerring/innerring.go
+++ b/pkg/innerring/innerring.go
@@ -16,13 +16,13 @@ import (
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/container"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/neofs"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/netmap"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement"
 	auditSettlement "github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/audit"
 	"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"
-	netmapEvent "github.com/nspcc-dev/neofs-node/pkg/morph/event/netmap"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/subscriber"
 	audittask "github.com/nspcc-dev/neofs-node/pkg/services/audit/taskmanager"
 	util2 "github.com/nspcc-dev/neofs-node/pkg/util"
@@ -63,8 +63,6 @@ type (
 		predefinedValidators []keys.PublicKey
 
 		workers []func(context.Context)
-
-		auditSettlement *auditSettlement.Calculator
 	}
 
 	contracts struct {
@@ -227,6 +225,21 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		return nil, err
 	}
 
+	cnrClient, err := invoke.NewNoFeeContainerClient(server.morphClient, server.contracts.container)
+	if err != nil {
+		return nil, err
+	}
+
+	nmClient, err := invoke.NewNoFeeNetmapClient(server.morphClient, server.contracts.netmap)
+	if err != nil {
+		return nil, err
+	}
+
+	balClient, err := invoke.NewBalanceClient(server.morphClient, server.contracts.balance)
+	if err != nil {
+		return nil, err
+	}
+
 	clientCache := newClientCache(&clientCacheParams{
 		Log:          log,
 		Key:          server.key,
@@ -271,6 +284,34 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		return nil, err
 	}
 
+	auditCalcDeps := &auditSettlementDeps{
+		log:           server.log,
+		cnrSrc:        cnrClient,
+		auditClient:   server.auditClient,
+		nmSrc:         nmClient,
+		clientCache:   clientCache,
+		balanceClient: balClient,
+	}
+
+	auditSettlementCalc := auditSettlement.NewCalculator(
+		&auditSettlement.CalculatorPrm{
+			ResultStorage:       auditCalcDeps,
+			ContainerStorage:    auditCalcDeps,
+			PlacementCalculator: auditCalcDeps,
+			SGStorage:           auditCalcDeps,
+			AccountStorage:      auditCalcDeps,
+			Exchanger:           auditCalcDeps,
+		},
+		auditSettlement.WithLogger(server.log),
+	)
+
+	settlementProcessor := settlement.New(
+		settlement.Prm{
+			AuditProcessor: (*auditSettlementCalculator)(auditSettlementCalc),
+		},
+		settlement.WithLogger(server.log),
+	)
+
 	var netmapProcessor *netmap.Processor
 
 	server.epochTimer = timers.NewBlockTimer(
@@ -294,6 +335,8 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		CleanupEnabled:   cfg.GetBool("netmap_cleaner.enabled"),
 		CleanupThreshold: cfg.GetUint64("netmap_cleaner.threshold"),
 		HandleAudit:      auditProcessor.StartAuditHandler(),
+
+		AuditSettlementsHandler: server.onlyActiveEventHandler(settlementProcessor.HandleAuditEvent),
 	})
 	if err != nil {
 		return nil, err
@@ -394,48 +437,6 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		return nil, err
 	}
 
-	cnrClient, err := invoke.NewNoFeeContainerClient(server.morphClient, server.contracts.container)
-	if err != nil {
-		return nil, err
-	}
-
-	nmClient, err := invoke.NewNoFeeNetmapClient(server.morphClient, server.contracts.netmap)
-	if err != nil {
-		return nil, err
-	}
-
-	balClient, err := invoke.NewBalanceClient(server.morphClient, server.contracts.balance)
-	if err != nil {
-		return nil, err
-	}
-
-	auditCalcDeps := &auditSettlementDeps{
-		log:           server.log,
-		cnrSrc:        cnrClient,
-		auditClient:   server.auditClient,
-		nmSrc:         nmClient,
-		clientCache:   clientCache,
-		balanceClient: balClient,
-	}
-
-	server.auditSettlement = auditSettlement.NewCalculator(
-		&auditSettlement.CalculatorPrm{
-			ResultStorage:       auditCalcDeps,
-			ContainerStorage:    auditCalcDeps,
-			PlacementCalculator: auditCalcDeps,
-			SGStorage:           auditCalcDeps,
-			AccountStorage:      auditCalcDeps,
-			Exchanger:           auditCalcDeps,
-		},
-		auditSettlement.WithLogger(server.log),
-	)
-
-	server.subscribeNewEpoch(func(e netmapEvent.NewEpoch) {
-		server.auditSettlement.Calculate(&auditSettlement.CalculatePrm{
-			Epoch: e.EpochNumber(),
-		})
-	})
-
 	// todo: create vivid id component
 
 	return server, nil
@@ -618,21 +619,6 @@ func (s *Server) tickTimers() {
 	}
 }
 
-func (s *Server) subscribeNewEpoch(f func(netmapEvent.NewEpoch)) {
-	hi := event.HandlerInfo{}
-
-	// TODO: replace and share
-	const newEpochNotification = "NewEpoch"
-
-	hi.SetType(event.TypeFromString(newEpochNotification))
-	hi.SetScriptHash(s.contracts.netmap)
-	hi.SetHandler(s.onlyActiveEventHandler(func(ev event.Event) {
-		f(ev.(netmapEvent.NewEpoch))
-	}))
-
-	s.morphListener.RegisterHandler(hi)
-}
-
 func (s *Server) onlyActiveEventHandler(f event.Handler) event.Handler {
 	return func(ev event.Event) {
 		if s.IsActive() {
diff --git a/pkg/innerring/processors/netmap/process_epoch.go b/pkg/innerring/processors/netmap/process_epoch.go
index 8d69fd90..64ac439c 100644
--- a/pkg/innerring/processors/netmap/process_epoch.go
+++ b/pkg/innerring/processors/netmap/process_epoch.go
@@ -3,6 +3,7 @@ package netmap
 import (
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/invoke"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/audit"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement"
 	"go.uber.org/zap"
 )
 
@@ -27,6 +28,7 @@ func (np *Processor) processNewEpoch(epoch uint64) {
 	np.netmapSnapshot.update(snapshot, epoch)
 	np.handleCleanupTick(netmapCleanupTick{epoch: epoch})
 	np.handleNewAudit(audit.NewAuditStartEvent(epoch))
+	np.handleAuditSettlements(settlement.NewAuditEvent(epoch))
 }
 
 // Process new epoch tick by invoking new epoch method in network map contract.
diff --git a/pkg/innerring/processors/netmap/processor.go b/pkg/innerring/processors/netmap/processor.go
index 1877257f..e9450400 100644
--- a/pkg/innerring/processors/netmap/processor.go
+++ b/pkg/innerring/processors/netmap/processor.go
@@ -41,6 +41,8 @@ type (
 		netmapSnapshot cleanupTable
 
 		handleNewAudit event.Handler
+
+		handleAuditSettlements event.Handler
 	}
 
 	// Params of the processor constructor.
@@ -55,6 +57,8 @@ type (
 		CleanupEnabled   bool
 		CleanupThreshold uint64 // in epochs
 		HandleAudit      event.Handler
+
+		AuditSettlementsHandler event.Handler
 	}
 )
 
@@ -79,6 +83,8 @@ func New(p *Params) (*Processor, error) {
 		return nil, errors.New("ir/netmap: global state is not set")
 	case p.HandleAudit == nil:
 		return nil, errors.New("ir/netmap: audit handler is not set")
+	case p.AuditSettlementsHandler == nil:
+		return nil, errors.New("ir/netmap: audit settlement handler is not set")
 	}
 
 	p.Log.Debug("netmap worker pool", zap.Int("size", p.PoolSize))
@@ -98,6 +104,8 @@ func New(p *Params) (*Processor, error) {
 		morphClient:    p.MorphClient,
 		netmapSnapshot: newCleanupTable(p.CleanupEnabled, p.CleanupThreshold),
 		handleNewAudit: p.HandleAudit,
+
+		handleAuditSettlements: p.AuditSettlementsHandler,
 	}, nil
 }
 
diff --git a/pkg/innerring/util.go b/pkg/innerring/util.go
index 028c0f1b..17ea99c6 100644
--- a/pkg/innerring/util.go
+++ b/pkg/innerring/util.go
@@ -1,6 +1,7 @@
 package innerring
 
 import (
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/audit"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/timers"
 )
 
@@ -9,3 +10,11 @@ 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,
+	})
+}