There are two type of auditors who are entitled to provided services in the Czech Republic and obtained his/her qualification in other Member State:
a) „established“ auditor, which appears in the list of Czech Chamber of Auditors and has made a vow to the President or the Vice-president od Czech Chamber of Auditors; or
b) „guesting“ auditor, which is registered in the list of Czech Chamber of Auditors
Activities of “guesting and established auditors are regulated by Czech law and other professional regulations and auditing directives.
Established auditor
Established auditor provides documents with signature and certificate number.
Inscription into list of auditors and professional recognition as an established auditor is possible for citizens of EU Member State if the professional
a) completed education and training requested in home Member State;or
b) provided for one year during last 10 years audit services in another Member State, if the profession of auditor is NOT regulated there.
In order to provide audit services legally in the Czech Republic permanently, the professional must apply for recognition of professional qualification.
Application for recognition of professional qualification
1. The applicant shall fill in and deliver to Czech Chamber of Auditors application for recognition of professional qualifications, which is available here. You can also use a form of the Ministry of Education, Youth and Sports in the Documents section, contacts and forms.
The request submitted by the applicant includes:
- the name and surname of the auditor,
- birth number, if not allocated a date of birth,
- permanent address,
- place of business, including all countries in which the applicant provides audit services,
- for the provision of audit services,
- business name, if different from the name of the applicant's surname,
- identification number, if assigned,
- nationality,
- method of providing audit services
- address for service in the Czech Republic.
Application shall be accompanied with
- identity card (copy),
- evidence of professional qualifications,
- proof of payment of the fee
- Proof of insurance against liability for damage caused by provision of audit services
The application and all document shall be submitted in Czech.
2. Aptitude test
If declared education and training does not cover all required knowledge, the compensation measure shall be an aptitude test. An aptitude test is usually conducted in Czech. More information on aptitude is available here.
3. Decision
If all requirements are met, the Czech Chamber of Auditors recognizes applicant’s qualification and inscribes him/her to the list of auditors.
If the applicant does not meet requirements or does not submit necessary documents, the decision is negative. Within 15 days it is possible to appeal against the decision.
4. Fee
The administrative fee for acceptance of requests for recognition of professional qualifications is 5000, - CZK and is payable to the account of Chamber, more information here.
„Guesting“ auditor – declaration of provision of services
An auditor who
a) completed education and training requested in home Member State;or
b) provided for one year during last 10 years audit services in another Member State, if the profession of auditor is NOT regulated there.
can provide audit services in the Czech Republic.
Declaration submitted to Czech Chamber of Auditors includes:
The declaration shall include:
- name and surname of the auditor,
- the address for service of documents in the Czech Republic,
- a copy of the formal qualifications for the performance of audit activities,
- the type of audit work, which it intends to carry out,
- the place of performance of audit activities
- the expected duration of the auditing activity.
The Chamber is authorized to verify the qualifications of persons authorized to perform audit activities under paragraphs 1 and 4 regarding the management of local governments and voluntary associations of municipalities.
The decision of competent authority on prior check of qualification may be:
- positive; the auditor is included in the list of auditors
- negative
- Recognition authority imposes compensation measure in form of aptitude test or enables the applicant to prove theoretical and practical knowledge differently. Compensation measure shall be exercised up to 20 days from delivery of decision.
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