LegislationDescription of duty§, para.Form of fulfilmentMethod of fulfilmentFrequency 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
> 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.
Announcements
electronically:
> data box
> e-mail
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
> 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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