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Zakon o Auditorech 93/2009

Act on Auditors No 93/2009

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Summary

The Czech Republic's Act No. 93/2009 on Auditors establishes the regulation of auditors and audit companies. The Act requires all businesses to have their financial statements audited, and outlines the requirements for auditors and audit companies. It also includes provisions for auditor independence, liability, and quality control. Additionally, the Act establishes the Czech Chamber of Auditors, which is responsible for the oversight and regulation of auditors and audit companies in the country.

Thumbnail image for The Czech Republic's Act No. 93/2009 on Auditors establishes the regulation of auditors and audit companies. The Act requires all businesses to have their financial statements audited, and outlines the requirements for auditors and audit companies. It also includes provisions for auditor independence, liability, and quality control. Additionally, the Act establishes the Czech Chamber of Auditors, which is responsible for the oversight and regulation of auditors and audit companies in the country.
Issuer

Czech Republic

Year

2009

Region

Europe

Issuer (type)

Parliament of the Czech Republic (Parlament České republiky) (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Professional, Scientific, & Technical Services
  • Finance & Insurance
  • Education
  • Transportation & Warehousing
Restrictiveness

High

Sustainable Development Goals (SDGs)
  • SDG 17: Partnerships for the Goals

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