Legislation | Description of duty | §, para. | Form of fulfilment | Method of fulfilment | Frequency of performance (per year) | |
---|---|---|---|---|---|---|
Obligation of the auditor to notify the Chamber of Auditors without delay in writing of the facts leading to the suspension of the audit activity. | 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. | Announcements | electronically: > data box in writing - postal service | One-off, depending on the situation | |||
To inform about breaches of legal regulations, threats to the continuity of operations, negative effects on management or facts leading to a qualified opinion, negative opinion or rejection of an opinion for accounting units supervised by a state supervisory authority or the Czech National Bank. | 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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