Decree of the Ministry of Finance No. 467 / 2000 Coll.
Decree of the Ministry of Finance on the issue of the test rules for audit examinations and audit differences tests (audit test rules)
Valid
Order
Effective from 01.01.2001
467
DECLARATION
Ministry of Finance
of 14 December 2000
on the issue of a test order for audit examinations and audit differences tests (audit test order)
The Ministry of Finance, after consulting the Chamber of Auditors of the Czech Republic, provides for the Act No. 254 / 2000 Coll., on Auditors and amending Act No. 165 / 1998 Coll., hereinafter referred to as "the Act":
Application for an audit test or a separate audit test
(1) A written request for an audit examination or a different audit examination is submitted by a candidate from the Chamber of Auditors of the Czech Republic ("Chamber").
(2) The application for an audit examination shall include documents proving that the applicant fulfils the conditions set out in § 3 (1) (a) to (c) of the Act.
(3) The application for a separate audit examination shall include evidence showing that the applicant fulfils the conditions set out in Article 3 (1) (b) and (c) of the Act and proof of the authorisation to provide audit services in the State with which the Czech Republic has concluded an international contract which obliges him to provide the auditors of that State with access to the provision of audit services.
(4) Paragraph 3 (4), (5) and (6) of the Act shall apply to the assessment of the evidence of compliance with the conditions set out in paragraphs 2 and 3.
(5) Compliance with the conditions laid down in paragraphs 2 and 3 shall be examined by at least three members of the panel, headed by the chairman of the panel; This committee is appointed by the President of the Chamber.
(6) The Commission shall decide on the cases in question by voting, and, in the event of a tie, shall decide on the President of the Commission.
(7) Compliance with the conditions laid down in paragraphs 2 and 3 shall be confirmed by the members of the Commission by their own signature on the application for an audit examination or a separate audit examination. If the conditions referred to in paragraphs 2 and 3 are not met, the panel shall propose the rejection of the application for an audit examination or a separate audit examination and indicate which conditions the tenderer has not fulfilled.
(8) Within 60 days of the date of receipt of an application for an audit examination or a separate audit examination, the Chamber shall inform the applicant whether his application has been accepted or rejected; the refusal indicates the conditions not met.
(9) Once the application has been rejected, the tenderer shall be entitled to submit a new application.
(10) At the same time as the application is notified, the applicant shall receive a list of the subjects subject to individual examinations, a list of the compulsory and recommended literature and a list of the rules for which knowledge is required for the tests, indicating the rules where knowledge is required and the questions of the regulations for which knowledge is required. For each topic, there are also tools that the candidate can use.
Fee for the application for a partial written part of the examination and for the oral part of the audit or differential audit examination
The application fee for the part-written part of the audit examination or the difference audit examination is CZK 1000, the application fee for the oral part of the audit examination or the difference audit examination is CZK 4,500.
Non-participating procedure
(1) The Chamber shall immediately agree on the inclusion of its application for the new test date with a candidate who did not attend the examination at the time of the examination on which he applied and who has given reasons for his refusal to participate. The reasons for the non-participation must be communicated by the applicant to the Chamber in writing no later than 10 days after the date of the test for which he did not appear.
(2) A candidate who did not show up for the test without an apology is entitled to submit a new application and to pay a fee.
Sub-written part of the audit examination or different audit tests
(1) The partial written part of the audit examination or the difference audit examination shall be held before the Examination Board in accordance with Section 9 (1) of the Act. The chairman of the examination committee shall determine and notify the tenderers of the beginning and end of the part-written part of the examination before the start of the examination. At the same time, they shall indicate when the evaluation of the partial written part of the test will be published.
(2) The partial written part of the audit examination shall last a maximum of six hours; the partial written part of the separate audit examination shall last a maximum of three hours.
(3) 100 points may be reached for the part of the written audit examination or the split audit examination. The examination committee shall evaluate the partial written part of the candidate's examination in case he has reached at least 60 points.
(4) The candidate works alone during the test may use the tools defined for the subjects of each test and the legislation including comments. During the part-written part of the examination, the candidate may ask the members of the examination committee.
(5) In the event that the candidate does not work independently or uses other than specified aids, the examination committee shall remove the candidate's written work; the tenderer is assessed by the phrase "failed '.
(6) The examination panel shall carry out an evaluation of the partial written part of the examination within 10 days of the date of the examination.
(7) In the event that the evaluation of the partial written part of the test is not performed immediately after completion of the examination, the panel shall seal the written work and store it safely.
(8) The applicant shall have the right to be familiar with the correct solution within the deadline set by the Chamber and to consult the panel member in his / her work for 30 minutes within a maximum period of 30 days from the date of the partial written part of the examination.
Oral part of the audit examination or different audit tests
(1) The oral part of the audit examination or the difference audit examination shall be held before the Examination Board in accordance with Article 9 (3) of the Act and shall be initiated by disclosing the questions by the Chairman of the Examination Board.
(2) The oral part of the tests takes a maximum of 90 minutes, of which the candidate can use 15 minutes to prepare.
(3) 100 questions are set for the oral part of the audit exam; each question includes all areas of the audit examination. The candidate draws four questions. 100 points can be reached for each question.
(4) 40 questions are set for the oral part of the difference audit test; each question includes all areas of the separate audit test. The candidate draws two questions. 100 points can be reached for each question.
(5) The opinion "passed" is given by the Examination Committee to evaluate the oral part of the examination where the candidate has reached at least 60 points for each question.
(6) The outcome of the oral part of the examinations shall be decided by the examination committee by voting in the absence of the candidate. The result shall be notified to the candidate immediately after the vote.
Test reports
(1) The test report shall state:
(a) the name and surname of the President and other members of the Examination Committee and their handwritten signatures;
(b) the oral part of the audit examination or the oral part of the separate audit examination;
(c) the date and place of the examination;
(d) the number of points achieved and the evaluation of the examination committee, the operative part "passed" or "failed,"
(e) the date of completion of the Protocol;
(f) the relevant facts that occurred during the test.
(2) Written works of tenderers are part of the protocol.
Test report
(1) The evaluation of the partial written parts of the audit examination or the separate audit examination and the oral part of the audit examination or the separate audit examination shall be recorded by tenderers in the examination report; a report of the tests shall be issued by the Comoros on the day of its participation in the first part of the written examination.
(2) The minutes of the test report shall be made by the Chairman of the Examination Committee; the registration shall show the test, the date of its performance and the result of its evaluation.
Transitional provision
Natural persons who have requested the Comoros to perform a professional examination under Act No 524 / 1992 Coll. and who have not passed it until 31 December 2000 shall complete the examination as an audit examination.
Efficacy
This decree shall take effect on 1 January 2001.
Minister:
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 467 / 2000 Coll., which issues a test order for audit examinations and audit differences tests (audit test order) |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 29.12.2000 |
|---|---|
| Effective from | 01.01.2001 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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