LegislationDescription of duty§, para.Form of fulfilmentMethod of fulfilmentFrequency 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
> e-mail
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
> e-mail
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
> e-mail
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
> e-mail
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
> e-mail
in writing - postal service
one time
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