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Chamber of Auditors of the Czech Republic

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Chamber of Auditors of the Czech Republic

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The Chamber of Auditors of the Czech Republic is a self-regulating professional organization established by the Act on Auditors for the purpose of governance of the auditing profession in the Czech Republic. The Chamber is a legal entity. The Chamber was founded in 1993, and since 14 April 2009 its authority has been regulated by Act No. 93/2009 Coll. on Auditors including recent amendments. In accordance with this act, statutory audits of financial statements may be performed only by certified auditors and audit companies that are entered in the Register of Auditors kept by the Chamber of Auditors of the Czech Republic. The activities of the Chamber are supervised by the Public Audit Oversight Board, which also serves as an appellate authority reviewing the Chamber´s international regulations and rulings.
The Chamber of Auditors of the Czech Republic administers the domains www.kacr.cz and www.auditing.cz. The Chamber is not responsible for the content of any other domains.
The Chamber of Auditors serves mainly the following purposes:
Provides conditions for quality control reviews of auditors; Reviews compliance of auditors and assistant auditors with the Act on Auditors; Having consulted the Public Audit Oversight Board, issues the Chamber´s internal regulations, the Code of Ethics and Auditing Standards, with the exception of Auditing Standards subject to European Union law;
Maintains and publishes the Register of Auditors;
Develops conditions for ongoing professional education and for improving the expertise of statutory auditors;
Develops conditions for the preparation of assistant auditors for audit examinations;
Assesses submitted applications for audit examinations, partial audit examinations and differential audit examinations, and ensures the execution of audit examinations, partial audit examinations and differential audit examinations;
Rules on requests for waiving parts of the audit examination and requests for recognition of statutory auditor qualifications obtained in other EU member states, and approves auditors from third countries;
In duly justified cases, relieves auditors from the confidentiality obligation and informs the respective entity of the fact;
Issues auditor´s licenses;
Rules on the suspension, prohibition or permanent prohibition of the performance of auditing activities;
Publishes the Auditor journal and technical publications on auditing;
Collaborates with Czech and foreign professional organizations and government institutions;
Is a member of the National Accounting Board;
Is a member of the international professional organizations IFAC and Accountancy Europe (former FEE).

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