Legislation and Library

LEGISLATION

• The Act No 93/2009 Coll., on auditors and on amendments to selected acts (the Act on Auditors)
  available only in the Czech language version

• The Act No 563/1991 Coll., on accounting
  available only in the Czech language version

• REGULATION (EU) No 537/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC
  http://data.europa.eu/eli/reg/2014/537/2014-06-16

• DIRECTIVE (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting
   http://data.europa.eu/eli/dir/2022/2464/oj

• DIRECTIVE 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
  http://data.europa.eu/eli/dir/2006/43/2023-01-05

LIBRARY

Related links:

• Czech National Bank – see https://www.cnb.cz/en/
• Ministry of Finance of the Czech Republic – see https://www.mfcr.cz/en/
• Chamber of Auditors of the Czech Republic – see https://www.kacr.cz/en/

• Certain practical questions related to the REGULATION (EU) No 537/2014 have been covered by Q&A published by the European Commission