What is Act No. 93 / 2009 Coll.?

Act No. 93 / 2009 Coll., on Auditors and on the amendment of certain laws (Act on Auditors) — Act on auditors and amending certain laws (Act on auditors).

When it became Act No. 93 / 2009 Coll. effectiveness?

Act No. 93 / 2009 Coll. became effective 14.04.2009.

Is Act No. 93 / 2009 Coll. still valid?

Yes, Act No. 93 / 2009 Coll. is still valid and effective.

How many times was it Act No. 93 / 2009 Coll. amended?

Act No. 93 / 2009 Coll. has 24 time versions of the text.

Act No. 93 / 2009 Coll.

Act on auditors and amending certain laws (Act on auditors)

Valid Law Effective from 14.04.2009

Text versions: 10.01.2030 01.01.2026 01.01.2024 01.08.2023 29.05.2022 All versions (23)

ČÁST PRVNÍ HLAVA I § 1 § 2 § 2a § 2b HLAVA II § 3 § 4 § 5 § 6 § 7 § 7b § 7c § 8 § 8a § 8b § 8c § 9 § 10 § 10a § 10b § 11 § 12 § 12a § 12b § 12c § 12d § 13 § 13a § 14 § 14a § 14b § 14c § 14d § 14e § 14f § 14g § 14h § 14i § 15 § 15a § 15b § 16 § 17 § 17a § 17b § 18 § 19 § 20 § 20a § 20ab § 20b § 20ba § 20c § 21 § 22 § 23 § 24 § 24a § 24b § 24c § 24d § 24e § 24f § 24g § 24h § 24i HLAVA III § 25 § 25a § 25aa § 25b § 26 § 27 § 27a HLAVA IV § 28 § 29 HLAVA V § 31 § 32 § 33 § 34 § 35 § 36 § 36a § 36b HLAVA VI § 37 § 37a § 38 § 38a § 39 § 39a § 39b § 39c § 40 § 40a § 40b § 40c § 40d § 40e § 40f HLAVA VII § 41 § 42 HLAVA VIII § 43 § 43a § 43b § 43ba § 43c § 43d § 44 § 44a § 44aa § 44b HLAVA IX § 44c § 45 HLAVA X § 47 § 47a § 48 § 49 HLAVA XI § 49a § 49b § 49c § 49d § 49e § 49f § 49g HLAVA XII § 49h § 49i § 49j HLAVA XIII § 49k § 49l § 49m § 49n HLAVA XIV § 50 § 50a § 51 § 52 § 53 § 54 § 55 § 56 § 57 § 58 ČÁST DRUHÁ § 59 ČÁST TŘETÍ § 60 ČÁST ČTVRTÁ § 61 ČÁST PÁTÁ § 62 ČÁST ŠESTÁ § 63

Zobrazeno prvních 200 z celkem 1507 ustanovení tohoto předpisu. Zobrazit celý předpis →

Pro stažení celého znění použijte tlačítko Stáhnout výše.

THE LAW

of 26 March 2009

on auditors and amending certain laws (Law on auditors)

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

ON AUDITORS

HLAVA I

INTRODUCTORY PROVISIONS

§ 1

Subject matter

This law incorporates the relevant European Union1 regulations, following the directly applicable regulation of the European Union24) and regulates the performance of audit activities, the competence of the Chamber of Auditors of the Czech Republic ("the Chamber '), the competence of the Public Audit Supervisory Board (" the Council') and the rights and obligations of natural and legal persons associated therewith.

§ 2

Definition of terms

For the purposes of this Act:

(a) a mandatory audit of the audit of financial statements or consolidated financial statements as to whether it gives a true and fair view of the subject-matter of the accounts in accordance with the law and the relevant financial reporting framework on the basis of which the financial statements or consolidated financial statements are drawn up, where such verification requires other legislation or directly applicable European Union law;

(b) by verifying the annual report or the consolidated annual report, the verification that the data contained in the annual report or the consolidated annual report describing the facts that are also the subject of the presentation in the financial statements or consolidated financial statements are in all material respects in accordance with the relevant financial statements or consolidated financial statements; the verification of the annual or consolidated annual report does not include the verification of the financial statements or consolidated financial statements and the audit reports on their verifications and the audit reports on the sustainability report;

(c) audit activities carried out by statutory audit, management review under other legislation6), where such review is carried out by an auditor, the verification of accounting records, the verification of other economic information by the auditor, the verification of the sustainability report or the conduct of other activities by the auditor, provided that this is provided for by another European Union law or directly applicable regulation, other verification of accounts, other accounting records or parts thereof carried out by the auditor or other verification based on procedures agreed between the auditor and the client, where the findings of such procedures are determined or may be made available to other than the client;

(d) by a statutory auditor, a natural person who has been issued by the Chamber with a decision on an authorisation to conduct an audit activity (hereinafter referred to as an audit authorisation);

(e) an audit firm is a legal person who has been granted an audit authorisation by the Chamber;

(f) by an auditor, a statutory auditor or an audit firm;

(g) a third-country auditor other than a natural person who is authorised to carry out statutory audits in a third country and who is not authorised to carry out statutory audits in a Member State;

(h) by an auditor from a third country, a natural person who is authorised to carry out statutory audits in a third country and who is not authorised to carry out statutory audits in a Member State;

(i) an auditor from another Member State, other than a natural person authorised to carry out statutory audits in another Member State;

(j) by an auditor from another Member State, a natural person authorised to carry out statutory audits in another Member State;

(k) by a group auditor, one or more auditors carrying out a statutory audit of consolidated accounts or verification of a consolidated sustainability report;

(l) the network of more extensive relationship structure or persons to whom the auditor belongs and which is aimed at cooperation and the sharing of revenues or costs, or has a joint owner, the same controlling person or joint management, the common concept and procedures for the internal quality management system, the common commercial strategy, or the use of a common brand or shares a significant proportion of professional capacity;

(m) the linked person of the audit firm of the person who:

1. has the same controlling person with the audit firm; or

2. is under the influence of the same person with an audit firm under the Accounting Act;

n) Key audit partner

1. one or more statutory auditors designated by the audit firm as responsible for carrying out the statutory audit or verification of the sustainability report on behalf of the audit firm;

2. in the case of group audit or verification of a consolidated sustainability report, one or more statutory auditors designated by an audit firm as responsible for carrying out a statutory audit or verification of a sustainability report at group level, and one or more statutory auditors designated as responsible at the level of significant subsidiaries; or

3. one or more statutory auditors signing the audit report;

(o) a third country of a country which is not a Member State;

(p) a Member State of the European Union or a State which is a Contracting State to the Agreement on the European Economic Area,

(q) the consolidating entity is an entity that is a trading company and is a controlling entity, with the exception of controlling entities that exercise joint influence;

(r) the home Member State of the Member State in which the statutory auditor or auditor from another Member State has obtained professional qualifications for carrying out statutory audits in accordance with the procedure laid down in Article 4 or similar procedure laid down by another Member State, or the State in which the audit firm or audit entity from another Member State has obtained audit approval in accordance with the procedure laid down in Article 5 or similar procedure laid down by another Member State.

§ 2a

Verification of the sustainability report

(1) Verification of the sustainability report is verification of the consistency of the sustainability report

(a) the Accounting Act, including:

1. compliance with sustainability reporting standards;

2. the procedure for determining the information reported according to the standards referred to in point 1; and

3. the conformity of marking with the directly applicable European Union regulation governing the single electronic reporting format; and

(b) a directly applicable European Union regulation governing the framework for facilitating sustainable investment.

(2) Unless otherwise specified, the provisions of this Law on the verification of the sustainability report shall apply mutatis mutandis to the verification of the consolidated sustainability report.

§ 2b

General provisions

(1) The supervisory authority is the supervisory board, the management board in the exercise of its powers of control, the control committee or any other body having similar powers of control, depending on the legal form of the legal person in question.

(2) The governing body in this Act is the statutory body of a commercial corporation, in the case of a public limited liability company or a European company with a monastic internal structure of a company, the management board in the exercise of its management responsibilities, or another body exercising management functions, depending on the legal form of the legal entity in question.

(3) If that law lays down the rights and obligations of an entity that does not have a legal personality, those rights and obligations shall be exercised by the representative.

HLAVA II

§ 3

Performance of audit activities

(1) Only auditors are entitled to carry out audit activities under this Act.

(2) The audit firm only carries out audit activities in its own name and on its own account.

(3) The statutory auditor shall carry out his or her audit activities in his or her own name and on his or her own account or for another auditor in the context of a basic employment relationship or as a member of an audit firm.

(4) A statutory auditor who carries out an audit activity in his or her own name and on his or her own account may not carry out an audit activity for another auditor in the context of a fundamental employment relationship or as a member of an audit firm. A statutory auditor who carries out audit activities for another auditor in the context of a basic employment relationship or as a member of an audit firm shall not perform audit activities for more than one auditor in the context of a basic employment relationship or as a member of a single audit firm.

§ 4

Issue of an audit authority to a natural person

(1) At the request of the Chamber, it shall issue an audit authorisation to a natural person who:

(a) obtain higher education under an accredited Bachelor's or Master's Graduate Program (9), a foreign higher education where such education is recognised in the Czech Republic as equivalent to that of an accredited Bachelor's or Master's degree programme under an international contract which the Czech Republic is bound by, or where such education has been recognised under other legislation9), or has completed a study recognised by the Member State concerned as part of its higher education system and the completion of which it provides a university qualification to the student;

(b) she is fully competent;

(d) have completed, for at least 3 years, professional experience under Paragraph 29 or professional experience in a similar job position in another Member State, in the range of at least 35 hours per week or for an equivalent period of 3 years, if the experience was shorter within a week;

(e) does not carry out an activity subject to the restriction set out in Paragraph 23;

(f) have passed an audit examination;

g) does not have registered arrears with the authorities of the Financial Administration of the Czech Republic and the authorities of the Customs Administration of the Czech Republic, with the exception of the arrears for which it is permitted to wait his payment or the distribution of his payment on instalments, he does not have registered arrears on insurance and periodic penalty payments on social security and contribution to the state employment policy with the exception of arrears for which repayment has been granted, and he is not late in repayment of payments;

h) made a promise to the auditor.

(2) For the purposes of this Act, a natural person who:

(a) has been convicted of an offence committed intentionally; or

(b) have been convicted of a criminal offence committed negligently in connection with the conduct of audit activities;

if she is not looked at as if she was not convicted). A natural person who does not have a professional reputation shall also not be considered as fit.

(3) Compliance

(a) as referred to in paragraph 1 (a), the applicant shall provide evidence of the higher education diploma, the Diploma Supplement, the Certificate of Recognition of Higher Education in the Czech Republic or a certified copy thereof or any other similar document certifying the successful completion of the higher education programme abroad;

(b) as referred to in paragraph 1 (d), the applicant shall provide evidence by contract of employment or a certificate from the employer;

(d) as referred to in paragraph 1 (g), the applicant shall provide evidence of the relevant certificates which are not more than 30 days old at the date of application.

(4) In order to demonstrate the integrity of the applicant in accordance with paragraph 1 (a), the applicant shall: (c) the Chamber shall request an extract from the Register of Penalties.

(5) For the purpose of supporting the integrity referred to in paragraph 1, points (a) and (b) shall apply. (c) the applicant who is a national of a State other than the Czech Republic shall provide a record of the criminal record or an equivalent document issued by the competent judicial or administrative authority of that State or State of last residence; where the State of the applicant's last residence is the Czech Republic, the procedure laid down in paragraph 4 shall be followed. If that State does not issue an extract of the criminal record or an equivalent document, the applicant shall submit a declaration of integrity. Where the applicant is a national of another Member State of the European Union or has his address in another Member State of the European Union and has not submitted an extract of the criminal record or an equivalent document issued by the competent judicial or administrative authority of that State or, where applicable, the State of his last residence, if another Member State or the Swiss Confederation so requests, he shall provide proof of the integrity of the extract of the criminal record with an annex containing information entered in the criminal record of another Member State of the European Union. Such documents shall not be more than 3 months old on the date of the application.

(6) Within 30 days of the date on which all the requirements referred to in points (a) to (g) of paragraph 1 are demonstrated, the Chamber shall allow the applicant to make the audit promise. The auditor's promise shall be in the hands of the President or Vice-President of the Chamber. The promise is: "I promise in my honour and conscience that I will respect the law of the Czech Republic, the internal regulations of the Chamber of Auditors of the Czech Republic and the auditing standards, the ethics of the audit profession and the obligation of secrecy." Following the composition of the promise of the Chamber, it shall immediately issue an audit authorisation to the applicant and enter it in the register of auditors (hereinafter referred to as "the Register ') pursuant to Article 12.

(7) Verification of the sustainability report or the consolidated sustainability report shall be authorised by the statutory auditor who:

(a) has completed the professional experience referred to in Article 29, in which he has participated for at least 8 months in the verification of sustainability reports or other services related to sustainability; or

(b) in order to obtain sufficient theoretical and practical knowledge and gain the experience needed to verify the sustainability report for at least 8 months

1. participate in the verification of sustainability reports; or

2. Perform other sustainable activities

and to whom, at his request, the Chamber issued a decision to complete this practice.

§ 5

Issue of an audit authority of a trading company

(1) At the request of the Chamber, it shall issue an audit authority to a trading company which fulfils the following conditions:

(a) natural persons carrying out statutory audits for such a person are statutory auditors;

(b) the majority of the voting rights are statutory auditors, auditors from another Member State, audit firms or audit entities from another Member State;

(c) the majority of the members of the managing authority are statutory auditors, auditors from another Member State, audit firm or audit person from another Member State; where the managing authority of the person concerned has two members, at least one of them shall comply with the conditions laid down;

(d) the members of its managing authority and the representatives of legal persons who are members of the managing authority shall be sound;

(e) is not bankrupt by a final decision of the court;

(f) does not carry out an activity subject to the restriction set out in Paragraph 23;

(g) does not have registered arrears with the authorities of the Financial Administration of the Czech Republic and the authorities of the Customs Administration of the Czech Republic, with the exception of the arrears for which it is permitted to wait his payment or the distribution of his payment on repayments, he does not have registered arrears on insurance and periodic penalty payments on social security and the contribution to the state employment policy, except in the case of repayments, and he is not late in repayments; This does not apply if there is a person who did not carry out his activities on the territory of the Czech Republic prior to the application for an audit authorisation,

(h) is fair,

(i) its beneficial owner is righteous under the law governing the registration of beneficial owners ("beneficial owner").

(2) At the request of the Chamber, it shall grant an audit authorisation to a legal person prior to its establishment, if it is established as a public limited company, public commercial company, limited liability company, European company or European economic interest association, and if it demonstrates compliance with the conditions set out in points (a) to (d) and (i) of paragraph 1. This person shall be granted an audit authorisation on the date of his registration. If that person does not submit a registration application within 90 days of the date of receipt of the audit authorisation or if the application is not complied with within that period, the Chamber shall decide that the conditions for the creation of the audit authorisation are not met.

(3) The Chamber shall register the audit firm and assign it a registration number

(a) on the date of acquisition of the legal power of the audit authority, if it is a legal person referred to in paragraph 1;

(b) within 5 days of the date on which the Register Court notifies the Chamber of Commerce of the publication of the information on its registration, if it is a legal person referred to in paragraph 2.

(4) For the purposes of this Act, a legal person who:

(a) has been convicted of an offence committed intentionally; or

(b) have been convicted of a criminal offence committed negligently in connection with the conduct of audit activities;

if she is not looked at as if she was not convicted 23). A legal person who does not have a professional reputation shall also not be considered as fit.

(5) In order to demonstrate the integrity of the legal person referred to in paragraph 1 (h), the Chamber shall obtain an extract from the Register of Penalties.

(6) In order to demonstrate the integrity of the applicant referred to in paragraph 1 (h), applicants from a State other than the Czech Republic shall submit an extract of the criminal record or an equivalent document issued by the competent judicial or administrative authority of that State. If that State does not issue an extract of the criminal record or an equivalent document, the applicant shall submit a declaration of integrity. Such documents shall not be more than 3 months old on the date of the application.

(7) In order to demonstrate the integrity of the member of the management body of the applicant, the representative of the legal person who is a member of the management body of the applicant and the actual owner of the applicant, Sections 4 (4) and (5) and 5 (5) and (6) shall apply mutatis mutandis.

(8) Compliance with the condition referred to in paragraph 1 (g) shall be demonstrated by the applicant by appropriate certificates which are not more than 30 days old at the date of application.

(9) At the request of the Chamber, the audit authority shall also issue an audit authority from a third country if it fulfils the conditions for the issue of an audit authorisation pursuant to paragraph 1 and the conditions laid down in an international agreement which is part of the legal order of the Czech Republic and it proves that it is entitled to carry out a statutory audit in a State which is a party to this international agreement, which obliges the Czech Republic to provide audit persons from a third country of that State with access to the statutory audit.

(10) An auditor from a third country who has been granted an audit authorisation is considered to be an audit firm under this law.

§ 6

Suspension of audit activities

(1) The Chamber shall suspend the statutory auditor from carrying out his audit activities if he has been prosecuted for a criminal offence committed intentionally, until the date on which he becomes legally entitled to a decision terminating the criminal prosecution.

(2) The Chamber may suspend the statutory auditor from carrying out an audit activity where criminal prosecution has been brought against him for a criminal offence committed negligent in connection with the conduct of an audit activity or where proceedings have been initiated to restrict his or her competence. For these reasons, the performance of the audit activity may be suspended until the date on which the decision terminating the criminal prosecution or proceedings on the restriction of incapacity becomes final.

(3) The Chamber shall suspend the audit firm from carrying out its audit activities if criminal proceedings have been brought against it for a criminal offence committed intentionally, until the date on which the decision terminating the criminal proceedings is taken in law.

(4) The Chamber may suspend the performance of an audit activity by an audit firm if it has been prosecuted for a criminal offence committed negligent in connection with the conduct of an audit activity. For this reason, the performance of the audit activity may be suspended no longer than the date on which the decision terminating the prosecution becomes final.

(5) During the suspension of audit activities

(a) the auditor is not entitled to conduct audit activities;

(b) the statutory auditor shall be suspended from office in the Chamber bodies referred to in § 32 (1) (b) to (d);

(d) shall be without prejudice to the obligations of the auditor under this law and the directly applicable European Union law governing specific requirements for statutory audit of public-interest entities.

(6) The auditor shall notify the Chamber in writing without delay of the facts referred to in paragraphs 1 to 4. The notification shall be accompanied by a copy of the relevant decisions.

§ 7

Prohibition of audit activities

(1) A statutory auditor may not carry out audit activities where:

(a) he has been ordered by a final decision to prohibit the performance of audit activities in proceedings under Paragraph 26 or Title XI;

(b) he has been penalised by another law prohibiting the performance of an audit activity;

(c) be late in paying contributions to the Chamber for more than 1 year, and shall not pay the allowance on a written invitation from the Chamber within a one-month period, from the first day following the failure to expire; or

(d) has been limited in its own right.

(2) An audit firm may not carry out audit activities where:

(a) it has been ordered by a final decision to prohibit the performance of an audit activity in accordance with Article 26 or Title XI;

(b) no longer fulfils any of the conditions laid down in Article 5 (1) (a), (b) or (c) and does not remedy this situation within 6 months of the date of infringement of that condition, from the date of expiry of that period;

(d) is late in paying contributions to the Chamber for more than 1 year and will not pay the contribution at the Chamber's written invitation within a one-month period, starting on the first day following the expiry of the replacement period.

(3) The Chamber shall prohibit the performance of audit activities where:

(a) the statutory auditor no longer fulfils the requirement of integrity;

(b) the statutory auditor has ceased to comply with the requirement under Article 4 (1) (e);

(d) the audit firm has ceased to comply with the requirement laid down in Article 5 (1) (d) or (i) and does not rectify that condition within 6 months of the date on which it ceased to comply with that requirement, as from the date of expiry of that period; or

(e) the audit firm has ceased to comply with the requirement under Article 5 (1) (f).

§ 7b

Other reasons for the termination of the audit authorisation

(1) The Chamber shall decide on the termination of the authorisation to carry out an audit activity if the auditor so requests in writing, not later than 30 days after the date on which the application was received by the Chamber, unless the application indicates a later date. If the Chamber does not decide within that time limit, the authorisation to carry out the audit activities shall cease in vain by the expiry of the time limit.

(2) The statutory auditor shall cease to be authorised to carry out an audit activity if he or she has died or has been declared dead on the day of death or on the day of his or her death.

(3) An audit firm shall cease to be authorised to carry out an audit activity if it ceases to exist on the date of its demise.

(4) The discharge procedure referred to in paragraph 1 of this Article shall be suspended by the Chamber if disciplinary proceedings, quality control or other proceedings conducted by the Chamber or by the Council are not completed, or if the auditor does not fulfil all obligations with regard to the Chamber and the Council until such procedures or controls have been completed or those obligations have been completed.

§ 7c

Common provisions for the suspension or prohibition of the performance of an audit activity or the termination of an authorisation to perform an audit activity

(1) At the same time, an auditor who is prohibited from carrying out an audit activity pursuant to Article 7 shall cease to be authorised to carry out an audit activity.

(2) The withdrawal of an authorisation to conduct an audit activity shall be without prejudice to the obligation to maintain confidentiality pursuant to Article 15, the obligation to keep documentation, information and records pursuant to Article 15 of Regulation (EU) No 537 / 2014 of the European Parliament and of the Council and the file of the auditor pursuant to Article 20a (2).

(3) Where a person who has ceased to be authorised to carry out an audit activity applies for an audit authorisation within a period of less than 5 years from the date of expiry of the audit activity authorisation, Article 4 (1) (d), (f) and (h) shall not apply.

(4) The period laid down in paragraph 3 shall not run for those who have ceased to be authorised to carry out an audit activity for as long as they are a quality controller under the quality assurance system referred to in Article 24 (2).

(5) Those who have ceased to be authorised to carry out an audit activity by a prohibition pursuant to Article 7 (1) (a) and (b) or Article 7 (2) (a) and (c) may be granted an audit authorisation at the earliest after the expiry of the period for which the prohibition on carrying out an audit activity has been imposed.

(6) Information on the suspension or termination of an authorisation to carry out an audit activity and its reasons will be recorded in the Chamber's register without delay. The Chamber shall inform the Council and the competent authority of the Member State in which the auditor is authorised to carry out the statutory audit.

§ 8

Audit test

(1) The audit test consists of subsections. The audit test shall be carried out if all its sub-parts are successfully carried out. The audit exam takes place in the Czech language and is written.

(2) The content of the parts of the audit test shall correspond to the purpose of the audit test, which is to determine the level of knowledge of the applicant necessary for carrying out the audit activity.

(3) The audit test shall examine knowledge in the following areas:

(a) general accounting theory and principles;

(b) the legislation and standards relating to the drawing up of accounts and consolidated accounts;

(d) international accounting standards, international financial reporting standards and related interpretations, amendments to those standards and related interpretations issued or adopted by the International Accounting Standards Board;

(e) financial analysis;

(f) sustainability analysis;

(g) management accounting,

(h) risk management and internal control;

(i) audit and professional knowledge;

(j) legislation and professional standards relating to statutory audit and auditors;

(k) legislation and professional standards relating to the verification of the sustainability report;

(l) audit standards governed by European Union17) and audit standards issued by the Chamber; and

(m) professional ethics and independence.

(4) Furthermore, the audit test focuses on knowledge in the following areas to the extent relevant for carrying out audit activities:

(a) corporate governance;

(b) information and communication systems;

(d) business due diligence procedures in the field of sustainability;

(e) mathematics and statistics; and

(f) basic principles of financial management.

(5) The audit examination also focuses, to the extent relevant for carrying out audit activities, on the knowledge of the legal order of the Czech Republic in the following fields of law:

(a) civil and commercial law;

(b) financial law;

(d) labour law and social security law.

(6) The Chamber shall set at least one deadline for each part of the audit examination in each calendar semester. The audit examination shall be completed no later than 5 years after the date of the first part of the audit examination. Where any part of the audit examination has been successfully carried out more than 5 years ago from the date of successful completion of the last part of the audit examination, it shall not be taken into account.

(7) Where a candidate has successfully passed a national final examination at a university or comparable professional qualification test in a Member State in one or more of the fields or disciplines referred to in paragraphs 3 to 5, the scope and content of that examination shall be in conformity with the areas or branches of the audit examination referred to in paragraphs 3 to 5, and the examination has been successfully carried out no more than 5 years before the date on which the applicant has requested an audit examination, that tenderer shall be exempted from the partial audit examination which is subject to such an examination if he so requests. The conformity of the scope and content of the test shall be decided by the Chamber. The Chamber's decision may be appealed to the Council.

(8) The Chamber shall keep the personal data specified in the application for the audit test and its parts until the completion of the audit authorisation procedure.

§ 8a

Division test

(1) The division examination is based on the Act on the Recognition of Professional Qualification13) verifies the level of adequate knowledge of the legal order of the Czech Republic to the extent that they relate to statutory audit and verification of the sustainability report.

(2) The split test consists of subsections. The split test shall be composed if all parts of the differential test are successfully performed. The split test is held in Czech and is written.

(3) In determining the content of the individual parts of the Chamber's differential examination, the recommendations of the Council issued pursuant to Paragraph 38 (2) (i) shall be taken into account.

(4) Paragraph 8 (6) to (8) shall apply mutatis mutandis to the difference test.

Zobrazit všechna ustanovení (1507)

Comments 0

To write comments, please sign in.

Regulation Information

Citation	Act No. 93 / 2009 Coll., on Auditors and on the amendment of certain laws (Act on Auditors)
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	14.04.2009
Effective from	14.04.2009
Effective until	-
Status	Valid

Legal Areas: Banking, Money Finance Financial control Economic (State) Civil law Civil law substantive Civil law of procedure Commercial law Businessman, Company Fees Labour relations Labour law Education, Education, Education Administrative authorities Administrative law Accounting Constitutional (state) law Fundamental human rights Eligibility for the pursuit of certain professions (activities)

The regulation text is for informational purposes only.