Auditor - licence step by step 

Auditor services include examining final accounts or consolidated final accounts and annual reports or consolidated annual reports, examining other documents under special legal regulations and examining economic information, the scope of which is determined by contract.

Procedure for obtaining authorisation:

• Citizens of the Czech Republic
  • A written application for inclusion onto the list of auditor assistants (maintained by the Chamber of Auditors of the Czech Republic)
  • Application for inclusion onto the list of auditors
  • Swearing the oath
  • Membership Fee
  • Insurance
• Auditor – EU Citizen
  • Guest entity
  • Established entity

Citizens of the Czech Republic

In order for a citizen of the Czech Republic to become an auditor, they must initially file an application for inclusion onto the list of assistant auditors and complete a mandatory three-year spell of practical experience as an assistant auditor. During this training period the applicant must pass a specified number of tests. Once the above conditions have been complied with, the applicant shall file their application to be included onto the list of auditors. The Chamber shall list the applicant in the list of auditors and call upon them to swear an oath. On the day the oath is sworn, the auditor shall obtain their authorisation.

1) A written application for inclusion onto the list of auditor assistants (maintained by the Chamber of Auditors of the Czech Republic)

One sentence only, whereby the applicant applies for inclusion – not available in electronic format, the application must sent by mail

to be supported with:

• a copy of a contract of employment attesting to employment (with a workload of at least 35 hours a week) with an auditor or an auditing company,
• an extract from the applicant’s Criminal Register – original or certified copy – not more than 3 months old as of the date of application for inclusion,
• certified copy of university diploma (e.g. degree certificate),
• structured professional CV,
• completed assistant auditor questionnaire
• proof of payment of the fee for pursuit of the activity at CZK 2,900, payable on an annual basis (commencement of employment before 30 June), after 30 June – half of the fee is payable (commencement of employment beginning from 1 July) CZK 1450
• The fee shall be transferred to the account of the Chamber of Auditors: KA ČR Account No. – 87039-011/0100, constant code 0308, variable code 33.

Further information on the conditions applying for inclusion onto the list of auditors and application requirements

Further information on the licence proceedings

In order for the applicant to be included onto the list of auditor assistants, they must

• have completed at least 3 years of experience in the position of assistant (with a work load of at least 35 hours a week)
• have passed 10 exams (9 written and 1 oral exam) – the Chamber of Auditors shall specify in person when the applicant may apply for inclusion onto the list of auditors – depending on the exams passed and practical experience completed.

2) Application for inclusion onto the list of auditors

There is no form specified for the application; the application must be sent by mail.

to be supported with:

• an extract from the Criminal Register – original or certified copy – at most 3 months old as of the date of application for inclusion,
• completed auditor questionnaire
• certified Overview of stages of the auditor’s supervised spell of practical experience,
• Proof of payment of the registration fee amounting to CZK 3,000 – the registration fee may be transferred to the Chamber of Auditors’ bank account: KA ČR Account No. – 87039-011/0100, constant code 0308, variable code 31
• proof of payment of the fee for pursuit of the activity amounting to CZK 2,900, only half of the fee shall be due after 30 June, i.e. CZK 1,450 (where the applicant has already provided payment under their registration as assistant auditor, they shall not provide any new payment) – the fee may transferred to the Chamber of Auditors’ bank account: KA ČR Account No. – 87039-011/0100, constant code 0308, variable code 31

3) Swearing the oath

4) Membership Fee

Auditors shall be obliged to pay an annual membership fee, at the latest by 31 January (they are not called upon to do so by the Chamber, payment constitutes an obligation under the Fee Code)

5) Insurance

No collective policy is provided nor has any fixed amount been specified – up to the value of the risk.

Auditor – EU Citizen

Where the person interested in providing auditor services in the Czech Republic is an EU citizen, the following two options are available:

1. They may undertake business as a so-called guest entity, i.e. they may provide their services on a cross-border basis without having to obtain an authorisation in the Czech Republic
2. They may undertake business as a so-called established entity, i.e. they may apply for a Czech licence.

Guest entity

Where the services are to be provided on a cross-border basis, the foreign prospective auditor shall apply for recognition of qualification obtained in their home country, with subsequent registration in the Czech Republic.

Request for qualification recognition

to be supported with:

• ID document
• an extract from the Criminal Register, or a solemn declaration
• licence obtained in another Member State
• registration fee
• insurance contract

A guest auditor shall indicate in their request for how long they seek to be registered, although that is left strictly at the discretion of the authorities – the length of registration shall be assessed against the duration the insurance contract submitted.

Established entity

Where a foreign auditor seeks to settle in the Czech Republic, they shall initially apply for their Member State qualification to be recognised and then apply to sit a differential exam. Once the differential exam has been passed, the auditor shall be included onto the list of auditors.

1) Request for qualification recognition

to be supported with:

• ID document
• an extract from the Criminal Register, or a solemn declaration
• licence obtained in another Member State
• registration fee
• insurance contract

2) Application to sit a differential exam

• 4 tests (3 written, 1 oral exam)
• Experience requirement – KAČR will ask for confirmation of all completed practical experience to be provided by the respective partner body abroad

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