Contacts

In accordance with Section 40e of Act No. 93/2009 Coll., on Auditors and on Amendments to Certain Acts (Act on Auditors), the Public Audit Oversight Board informs about the establishment of a system for receiving notifications of breaches or alleged breaches of obligations under the Act on Auditors, another legal regulation governing the performance of auditing activities, a directly applicable regulation of the European Union governing specific requirements for statutory audits of public interest entities, the Code of Ethics, the internal regulations of the Chamber or auditing standards.

The notification may be made by the statutory auditor carrying out audit activities in its own name and on its own account, the audit firm, their employees and natural persons who are engaged in activities for them other than in a basic employment relationship. Notifications from other persons shall not be admissible.

The procedures for receiving and handling notifications shall be governed by Sections 16 to 21 of Act No 171/2023 Coll., on the protection of whistleblowers, as amended.

Notifications may be made orally (in person) or in writing. An audio recording or a recording shall be made of the oral notification which faithfully captures the substance of the oral notification. An audio recording of an oral notification may be made only with the consent of the notifier. The authorised officer shall give the whistleblower the opportunity to comment on the recording or transcript of the audio recording, if made; the whistleblower's comments shall be attached to the recording or transcript. Written notifications shall be sent to the e-mail address of the designated employee or may be dropped in the box located next to the entrance door to the Council offices on the 3rd floor of the building at Vodičkova 1935/38, Prague 1.

The notification must contain the name, surname and date of birth or other information from which the identity of the notifier can be deduced; the information concerning the identity of the notifier shall be deemed to be true. Information on the identity of the notifier may be provided only with his written consent, unless the authorised employee is obliged to provide such information to the competent public authorities under other legislation. Where the authorised employee provides information on the identity of the whistleblower to a public authority, he shall inform the whistleblower thereof in advance, together with the reasons for which he is obliged to provide the identity information and give the whistleblower the opportunity to comment on the provision of the information.

The designated staff member is the Council's lawyer, JUDr. Milan Cigánek, LL.M., e-mail: milan.ciganek@rvda.cz.