63/1989 Coll.
The DECREE
the Federal Ministry of finance
of 7 June. June 1989
about ověřovatelích (Auditors) and their activities
The Federal Ministry of Finance shall determine in accordance with § 14 paragraph. 3 of Act No.
173/1988 Coll., on business ventures (hereinafter referred to as
the "law"):
SECTION I
Introductory provisions
§ 1
This Decree regulates the activity of verifiers (Auditors) when checking
the annual accounts and the management of enterprise with foreign equity
participation (hereinafter referred to as "the company") and their appointment.
§ 2
(1) the activities of verifiers (Auditors) may exercise the Czechoslovak
natural and legal persons registered in the list of verifiers (Auditors)
pursuant to section 16 and foreign persons.
(2) a foreign person may practise verifiers (Auditors)
under this Ordinance, if they fulfil the conditions laid down in the relevant
State for the performance of this function.
(3) the activities of the Auditor (Auditor) is irreplaceable.
(4) the activities of the verifiers (Auditors) is without prejudice to the right of the authorities of the State
financial control carried out control activities in enterprises or
permission to exercise supervision in accordance with the specific legislation.
SECTION II
The activities of the Auditor (Auditor)
§ 3
The performance of the activities of the Auditor (Auditor) includes:
and the examination of the annual accounts) of the company, after the formal and substantive
page,
(b) the management of the enterprise for the examination) of the year.
§ 4
During the examination of the annual accounts of the company, after the formal page
checks:
and is presented on) whether the approved designs forms and contains
the required particulars and that the observed relationships between annual
the financial statements,
(b)) the continuity of the data in the annual accounts to the accounting data of the enterprise,
(c)) the continuity of the data in the annual accounts for the last data examined
the financial statements of the enterprise.
§ 5
During the examination of the annual accounts of the company, after factual page
examines the accuracy of:
and) of the individual items of the annual accounts (reported assets,
liabilities, costs and revenues) with particular reference to compliance with the principles for the
the valuation of the economic resources, the depreciation of fixed assets and
the subjects of the gradual use and consumption on the principles for the
distinguishing between costs and benefits,
(b) creation and distribution) quantify the economic result of the Special
a focus on the obligations of the company to the State budget.
§ 6
During the examination of the annual accounts of the company shall also determine whether
and accounting entries are supported by the evidence) accounting documents,
(b)) the accounting documents are systematically přezkušují and charge the correct amount
to the correct accounts and their parties and to the relevant accounting period,
(c) the accounting entries) repair shall be carried out in accordance with generally binding
the law on accounting, the
(d) the economic status) data on the funds, verify proper
inventarizacemi; the authenticator (the auditor) may require the implementation of
extra inventory.
section 7 of the
During the examination of the management of the firm shall be assessed whether the company complies with the
in its management of the provisions of the Act and other generally binding
the legislation governing the tax obligations of company management
the Fund for cultural and social needs and fund fees.
§ 8
(1) the Verifiers (Auditors) to determine whether the examination of the annual financial
statements of the company and its management carry out a detailed examination of the accounting
documents, books and items of the annual accounts or the
the examination shall carry out random checks.
(2) the Verifiers (Auditors) must not correct or otherwise alter the information in the
accounting documents, accounting entries in the books or repair and
otherwise, change the entries in other accounting documents.
(3) the Verifiers (Auditors) are obliged to maintain the confidentiality of any
the facts with which they come into contact in the execution of their activities.
§ 9
The undertaking must verifiers (Auditors) to create the conditions for the proper performance of
their activities and provide them with all the necessary information and
the documents, which relate to economic activity, in particular the financial
documents, contracts, budgets, plans, the corporate directive, with the exception of
classified documentation.
§ 10
(1) the Auditor (Auditors) chooses to exercise the activities of the enterprise.
(2) at least one authenticator (auditor) in accordance with paragraph 1 must be selected
from the list of verifiers (Auditors); the second can be a foreign person.
(3) if the company failed to select from the list of verifiers
(Auditors) of the Auditor (Auditor) for the performance of activities [for the refusal of
the parties of the authenticator (the Auditor)], provides for the undertaking of the Auditor (Auditor)
the Federal Ministry of finance.
(4) the same person or the same Czechoslovakia physical worker
the Czechoslovak legal persons can practise the authenticator
(Auditor) of the company in the same period of a maximum of four
in the following years.
(5) the Verifiers (Auditors) shall agree on the procedure for the examination of the annual
financial statements and management of the company and which of them is the responsibility of the
for the submission of the report (section 12); the report shall be drawn up jointly and together
responsible for the material and formal validity. In the absence of agreement on the
procedure, the enterprise must select a new authenticator (Auditors).
§ 11
The term start and end the activities and the submission of reports and other necessary
conditions for the pursuit of the activity of the authenticator (the Auditor) is determined after
mutual agreement, verifiers (Auditors) with the enterprise, while the examination
selected cases under section 5 (a). ) and examination under section 6 may
verifiers (Auditors) take place in the course of the year evaluated.
§ 12
Message authenticators (Auditors)
(1) After the examination of the annual accounts and the management of the firm shall draw up
verifiers (Auditors) of the written report.
(2) the report shall in particular contain
and the designation of an undertaking, the period), for which the examination is carried out, the date of
copy the names of the verifiers (Auditors) and if the activity
the authenticator (the Auditor) of a legal person, its name and the names of the workers
carrying out the activity, the name of the Auditor (Auditor), or worker,
who is responsible for the submission of the report,
(b) a brief characterization of the extent of the examination) accounts of the undertaking
and its management,
(c) the characteristics of accuracy, veracity), timeliness and relevance
accounting and data on irregularities detected in the accounting,
(d)), the view (Auditors) authenticators on the financial statements, the management company,
keeping his accounts and the effectiveness of the internal control of the enterprise, as regards
accounting and business management,
(e)) the conclusion containing findings, that the verifiers (Auditors) received
all of the required information, explanations and documents, and whether by
opinion of the verifiers (Auditors) is the financial statements after the formal and substantive
the proper use and management of the enterprise is to be made in the period in
accordance with generally binding legal regulations; If it is found in the
examination of the annual financial statements and management shortcomings, is undertaking
necessary in the end to formulate reservations, and mention what influence should be identified
deficiencies in the management and the creation and distribution of
the result of the company and formulate a proposal on the measures to eliminate
the shortcomings.
(3) an attachment form
and the company accounts containing) the balance sheet and income statement (profit and
loss),
(b) an overview of the distribution of profits).
(4) the report and its annexes must be provided with the signatures of both authenticators
(Auditors). I stamped the authenticator (the Auditor), if it
legal person.
(5) the report and its annexes shall be submitted to the management authority of the company.
SECTION III
Appointing and revoking authenticators (Auditors)
section 13
(1) a natural person appointed by the Czechoslovak and Czechoslovak legal
the person determines for the performance of the activities of the Auditor (Auditor) of the Federal
the Ministry of finance.
(2) Selection of the Czechoslovak natural and legal persons to exercise
the activities of the Auditor (Auditor) of the Federal Ministry of finance
at its sole discretion, the proposal of a public body, the scientific
institutions, universities, or other organizations.
§ 14
To the performance of the activities of the Auditor (Auditor) may be appointed as a natural
person [hereinafter referred to as "appointed by the authenticator (the auditor)"]:
and) is a Czechoslovak citizen,
(b)), it is impeachable,
(c)) has a college education, economic, or legal direction,
(d)) has at least ten years of experience in accounting and marketing organizations
aged at least 35 years of age,
e) proves the required knowledge and experience (section 24),
(f)) has such personal characteristics, which give the premise for the proper and
the impartial execution of the activities of the Auditor (Auditor).
§ 15
To the performance of the activities of the Auditor (Auditor) may be determined by the Czechoslovak
legal person [hereinafter referred to as "specified by the authenticator (the auditor)"] is a
the subject of the business activities of research, advisory or
organizátorská activities in the field of accounting organizations,
If the staff for the performance of the activities of the Auditor (Auditor)
meet the requirements set out in section 14, and with the implementation of this activity
agrees.
section 16 of the
(1) Appointed and the identification verifiers (Auditors) shall be entered in the list of
verifiers (Auditors).
(2) the list of verifiers (Auditors) leads and publishes the Federal
the Ministry of finance.
§ 17
Appointed by the Auditor (Auditor) revokes Federal Ministry of
finances, if the authenticator (the auditor):
and does not comply with or violates its) obligations under this Ordinance,
(b)) proven to be exploited information obtained in connection with the performance of
its activities,
(c)) was deprived of legal capacity or if its
the eligibility of legal capacity is limited,
(d)) said the false information, on the basis of which he was appointed,
e) asks for his appeal.
section 18
(1) if appointed by the authenticator (the auditor) revoked, died, or
losts of Czechoslovak citizenship, deleting from the list
verifiers (Auditors).
(2) the Federal Ministry of Finance shall odvolanému to the Verifier
(Auditor) in writing of the reason for the deletion from the list of verifiers
(Auditors).
§ 19
(1) a designated authenticator (Auditor) shall withdraw the Federal Ministry of
Finance from the list of verifiers (Auditors) in the event that violates
obligations under this Ordinance, a removal requests will
to the demise of the Organization, if applicable, will occur when the Czechoslovak facts
legal person does not meet the conditions referred to in section 15.
(2) the Federal Ministry of Finance has designated Verifier
(Auditor) in writing of the reason for the deletion from the list of verifiers
(Auditors).
SECTION IV
Remuneration and performance pricing activities of the Auditor (Auditor) and replacement
its expenditure
section 20
Undertaking shall conclude with the designated by the authenticator (the Auditor) selected from the list
verifiers (Auditors) for the performance of his tasks in an undertaking, including
at the time of preparation of the report, the agreement on work. ^ 1) remuneration shall
in doing so, shall negotiate in accordance with labour legislation. ^ 2)
section 21
The enterprise is obliged to provide the designated Verifier (Auditor)
travel allowances as when the mission under a special regulation ^ 3)
and to pay for more spending, which appointed the authenticator (the auditor) made
reasonably related to the performance of his/her tasks in an undertaking (for example,
postage, telephone charges, payment for the reproduction of the work, the expenditure for
expertise).
section 22
The Czechoslovak legal person or a foreign person charged performances
related to the activities of the Auditor (Auditor) in accordance with the price law.
^ 4)
section 23
(1) pay, travel allowances, expenses and invoices for
the performances referred to in section 20 to 22 shall be borne by the undertaking.
(2) entitlement to reimbursement of expenses referred to in section 21 is appointed Verifier
(auditor) obliged to charge the firm with submission of a report. U
a designated Verifier (Auditor) obliged to invoice the performances
referred to in section 22 in accordance with the provisions of generally binding legal regulations. ^ 5)
(3) appointed by the authenticator (the auditor) is entitled to advance
reimbursement of expenses referred to in section 21, which settles in the billing
refunds of expenditure referred to in paragraph 2.
THE SECTION IN THE
The assessment of eligibility for the performance of the activities of the Auditor (Auditor)
section 24
The knowledge and experience required for the performance of the activities of the Auditor (Auditor)
shows the Czechoslovak natural person and a worker of the Czechoslovak
legal person before the Commission.
§ 25
(1) the Chairman and other members of the Commission shall be appointed and dismissed by the Minister of finance
The Czechoslovak Socialist Republic.
(2) the activities of the Member of the Commission is irreplaceable.
section 26
On the outcome of the assessment of the eligibility of the applicant to carry out the activity
the authenticator (the Auditor) before the Commission shall maintain a record, which shall be
apparent that the applicant had succeeded; in this case, the applicant will receive a certificate.
section 27 of the
(1) a natural person appointed by the Czechoslovak authenticator (Auditor)
It receives from the Federal Ministry of finance Decree of appointment.
(2) the Czechoslovak legal entity designated to the performance of the activities of the auditor
(Auditor) to receive from the Federal Ministry of finance credentials.
SECTION VI
Final provision
section 28
All documents relating to the appointment, the determination, assessment
eligibility for the performance of the activities of the Auditor (Auditor) and the deletion of
the list of verifiers (Auditors) kept the Federal Ministry of
Finance.
section 29
(1) this Ordinance shall take effect on 1 January 2005. July 1989.
(2) under this Ordinance for the first time when the examination accounting
accounts and financial management of enterprises for the year 1989.
Minister:
Ing. Stejskal v.r.
1) part four of the labour code.
2) section 3 of the Ordinance the Ministry of labour and Social Affairs No. 118/1981
Coll., on the remuneration of certain works held outside the employment relationship. § 3
Decree of the Ministry of labour and Social Affairs SSR No. 120/1981 Coll. on
remuneration of certain work held outside the employment relationship.
Decree of the Federal Ministry of 3) labour and Social Affairs No. 33/1984
Coll. on travel compensation, as amended by Decree No 81/1988 Coll.
Decree No. 241/1988 Coll.
4) Return FCÚ, ČCÚ, and SCÚ no in-6/88 on the prices agreed by the agreement,
Item No. 154.
5) Decree of the Federal Ministry of finance regulation No 154/1975 Coll., on the
invoicing and payment of the supply of a non-capital nature.
