Decree No. 406 / 2005 Coll.
Decree amending Decree No. 467 / 2000 Coll., which issues test rules for audit examinations and audit differences (audit test rules)
Valid
Order
Effective from 01.11.2005
Text versions:
01.11.2005
12.10.2005
406
DECLARATION
of 26 September 2005
amending Decree No. 467 / 2000 Coll.
The Ministry of Finance provides pursuant to Articles 10 and 36 (3) of Act No. 254 / 2000 Coll., on Auditors and amending Act No. 165 / 1998 Coll., as amended by Act No. 209 / 2002 Coll. and Act No. 169 / 2004 Coll., hereinafter referred to as "the Act":
Decree No. 467 / 2000 Coll., which issues the test order for audit examinations and audit differences (audit test order), is amended as follows:
1. In Section 1, the words "audit differences tests' are replaced by the words" separate audit tests'.
2. In Paragraph 1 (1), the words "audit differences tests' are replaced by the words" separate audit tests'.
3. In Article 1 (3), the words "audit differences tests' are replaced by the words" separate audit tests'.
4. In Article 1 (7), the words "audit differences tests' are replaced by the words" separate audit tests'.
5. In Article 1 (8), the words "audit differences tests' are replaced by the words" separate audit tests'.
6. In Section 2, the words "audit differences tests' are replaced by the words" separate audit tests'.
7. In Section 2, the words "audit differences tests' are replaced by the words" separate audit tests'.
8. In Section 4, the words "audit differences tests' are replaced by the words" separate audit tests'.
9. In Article 4 (1), the words "audit differences tests' are replaced by the words" separate audit tests'.
10. in Article 4 (2), the words "audit differences tests" are replaced by the words "separate audit tests";
11. in Article 4 (3), the words "audit differences tests" are replaced by the words "separate audit tests";
12. in Article 4 (3), "50" is replaced by "60."
13. In Section 5, the words "audit differences tests' are replaced by the words" separate audit tests'.
14. in Article 5 (1), the words "audit differences tests" are replaced by the words "separate audit tests";
15. in Article 5 (4), the words "audit differences tests" are replaced by the words "separate audit tests";
16. in Article 5 (5), "50" is replaced by "60."
17. in Article 6 (1) (b), the words "audit differences tests" are replaced by the words "separate audit tests";
18. in Article 7 (1), the words "audit differences tests" are replaced by the words "separate audit tests";
Transitional provision
Applicants for an audit examination or a different audit test before the effective date of this decree shall complete it in accordance with the existing rules.
Efficacy
This Decree shall take effect on 1 November 2005.
Minister:
Sobotka v. r.
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Regulation Information
| Citation | Decree No. 406 / 2005 Coll., amending Decree No. 467 / 2000 Coll., to issue a test order for audit examinations and audit differences (audit test order) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 12.10.2005 |
|---|---|
| Effective from | 01.11.2005 |
| Effective until | - |
| Status | Valid |
Legal Areas:
Finance
Financial control
Economic (State)
Civil law
Civil law of procedure
Labour relations
Labour law
Administrative authorities
Administrative law
State (official) control
Accounting
Constitutional (state) law
Fundamental human rights
Eligibility for the pursuit of certain professions (activities)
The regulation text is for informational purposes only.
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