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Ministry of Finance
of the Republic of Latvia
1 Smilsu st., Riga
LV-1919, Latvia

P.: +371-67095405
F.: +371-67095503
E-mail: pasts@fm.gov.lv
info@fm.gov.lv

Laws and Regulations 02/02/2018

According to Latvian regulatory enactments the profession of sworn auditor is regulated. The profession is regulated by the Law on Sworn Auditors, Law on Regulated Professions and Recognition of Professional Qualification and related Regulations of the Cabinet of Ministers.    

Only sworn auditors and commercial companies of sworn auditors are entitled to perform the professional activity that are manifested as audit services.

A sworn auditor and a commercial company of sworn auditors who provides audit services to a financial institution or a commercial company whose transferable securities are admitted to trading on the regulated market of Member States are obliged to publish information (a transparency report) about commercial company of sworn auditors on their website no later than within three months after the end of a reporting year.

LV Laws and Regulations:

 

EU Directives un Regulations

In carrying out the audit of financial statements sworn auditors have to follow the International Standards on Auditingissued by the International Federation of Accountants and approved by the Latvian Association of Sworn Auditors,the Code of Ethics for Professional Accountants and the provisions of an audit services contract.

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CONTACTS

Tālrunis uzziņām: 67095405

Lietvedības tālrunis: 67095578

Fakss: 67095503

E-pasts: info@fm.gov.lv

Adrese: Smilšu iela 1, Rīga, LV-1919, Latvija

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