| Legislation | Description of duty | §, para. | Form of fulfilment | Method of fulfilment | Frequency of performance (per year) | |
|---|---|---|---|---|---|---|
Obligation of the auditor to immediately notify the Chamber of Auditors in writing of the facts leading to the suspension of the audit activity and to attach any decisions. | Announcements | electronically: > data box in writing - postal service | One-off, depending on the situation | |||
Obligation to notify the Chamber of Auditors without delay of the data and changes thereto entered in the Register of Auditors. | Announcements | electronically: > data box in writing - postal service | one-off, then according to the situation | |||
Notify the Public Audit Oversight Board of the termination or withdrawal from the statutory audit contract or verification of the sustainability report. | Announcements | electronically: > data box in writing - postal service | One-off, depending on the situation | |||
To report violations of laws, regulations, threats to going concern, adverse effects on management, or matters that may lead to a qualified opinion, adverse opinion, or a disclaimer of opinion, or that may constitute economic crimes, bribery crimes, or crimes against property for entities, if the accounting unit is supervised by a state supervisory authority or the Czech National Bank, or if it concerns a municipal district of the capital city of Prague, in the case where the accounting unit is a local authority or a municipal district of the capital city of Prague, to inform the council concerned. | Announcements | electronically: > data box in writing - postal service | One-off, depending on the situation | |||
Obligation of the auditor to notify the Chamber of Auditors that an assistant auditor is performing professional practice with the auditor without delay. | Announcements | electronically: > data box in writing - postal service | one time | |||
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