Auditing

The development of auditing and a legal environment is an important financial policy. The Entrepreneurship and Accounting Policy Department is in charge of this in the Ministry of Finance.


The duties of the Entrepreneurship and Accounting Policy Department are development of legislation in the area of accounting (incl. bookkeeping and auditing), exercising supervision over sworn auditors and internal auditors as well as launching the new system of professional examinations, assigning qualifications, recognition of equivalence and keeping the auditing register and website.

The goal of the Ministry of Finance is to ensure that any accounting information aimed at the general public is timely, objective and exhaustive to allow for appropriate decisions to be made. The various aspects of the professional activities of accountants and internal and external auditors must connect to form a comprehensive environment for the production and use of accounting information.

Their activities are regulated by auditing rules and the Auditors Activities Act (translation as of 02.10.2011), whose main goal is harmonise mandatory audit requirements and regulate the institutions of sworn and internal auditors and the activities of auditors.