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Amendments To The Law "on Sworn Auditors"

Original Language Title: Grozījumi likumā "Par zvērinātiem revidentiem"

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The Saeima has adopted and promulgated by the President of such a law "amendments to the law On sworn auditors" make law "on sworn auditors" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2001, no. 12; 2004, nr. 4; 2007; 2008, 10 No No 14; 2009, no. 6; Latvian journal, 2010, 32, 99 no). the amendments are as follows: 1. Article 33: make the second paragraph as follows: "(2) sworn or certified auditor the auditor of the company will be obliged to submit the written report of the financial and capital market Commission of the fact that the audit services and expert or trust during the execution of the task have been discovered in the financial institution, e-money institution or payment authority and financial institutions, electronic money institutions, as well as payment institutions or its regulatory legislation infringement , or on other facts which are at risk due to the financial institutions, electronic money institutions or payment institutions obligations or further action or sworn auditor disclaims an opinion. ";
adding to the third paragraph after the words "financial institutions" with the words "electronic money institution".
2. Add to the informative reference to directives of the European Union with paragraph 8 by the following: ' 8) of the European Parliament and of the Council of 16 September 2009. directive 2009/110/EC on electronic money institutions on the taking up, pursuit and prudential supervision of the business, amending Directive 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC (text with EEA relevance) ".
The law adopted by the Parliament in the March 3, 2011.
President Valdis Zatlers in Riga in 2011 g. 23 March