The Saeima has adopted and the President promulgated the following laws: the 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, nr. 99; 46. in 2011, no; 2012, 56 no; 13, 87, 142, 188. nr.) the following amendments: 1. in article 1, first paragraph: Add to paragraph 7 of point "a" after the words "financial statements and" with the words "used in the preparation of laws and regulations, as well as"; make point 7 "e" paragraph by the following: "e) sworn auditor's opinion as to whether the management report is consistent with the financial statements and, where appropriate, the consolidated report corresponds to the consolidated financial statements and the report is prepared in accordance with the regulatory preparation requirements of the legislation,"; Supplement 7 to the "f" and "g" section as follows: "(f) the sworn auditor) opinion on whether, having regard to the time of the audit report and gained understanding of the customer and the environment he management report has identified significant discrepancies, and indication of any such major non-conformity with nature, g) sworn auditor's opinion on it, or a Corporation (if the transferable securities are included in the regulated market of the Member States) in the statement of corporate governance information is provided in accordance with the financial instruments market law of the first paragraph of article 56.1 3, 4, 6, 8 and 9, as well as 56.2 in the second paragraph of article 5 and 6 and in the third paragraph, the requirements; "; to make 8 "a" section as follows: "(a)) regulations in the customer's annual report, the consolidated annual report, inspection (audit) and audit reporting,"; supplement paragraph 8 with the following paragraph "e": "e) in the legislation of client's limited annual report and the verification report;"; make the following point 12: ' 12) Latvia recognised international auditing standards — Latvian certified auditor approved by the Association of the International Federation of Accountants issued international auditing standards, international standards, the inspection task international certification task standards, international standards of services related to international quality control standards and related statements and standards, insofar as they relate to audit; "; Add to part with 17 the following: "17) of public-interest entities — financial institutions and commercial companies whose transferable securities are included in the regulated market of the Member States." 2. To supplement the law with article 28.1, of the following: ' article 28.1. The limited inspection (1) sworn auditor and certified auditor of the company of the annual accounts and consolidated annual accounts the statutory annual accounts of limited inspection carried out in accordance with the provisions of this law and within the international recognised in Latvia, auditing standards, international standards, the test task requirements. The Latvian Council of sworn auditors Association determines the order that includes a range of measures, including corporate income tax compliance check methodology required sworn auditors and sworn auditor commercial companies to comply with the requirements of this part. (2) a limited annual report completion of inspection, the sworn auditor shall prepare an inspection report in accordance with the recognised international auditing standards, international standards, the test task requirements. " 3. Article 29: in the fourth paragraph, replace the words "a financial institution or a corporation, in which the transferable securities are included in the regulated market of the Member States" with the words "public-interest entity; replace the fifth paragraph, the words "the Executive Board of financial institutions or the Council, as well as the Board of Directors of the Corporation or of a Council of transferable securities are included in the regulated market of the Member States" with the words "public-interest entity or the Board of Directors of the Council". 4. Article 33: make the name of the article as follows: "article 33. Provision of information to the customer's management, financial and capital market Commission and the corruption prevention and combating Bureau "; Add to article 3.2 of the following paragraph: "(32) the Sworn auditor certified auditor or company must submit a written report to the corruption prevention and combating Bureau on the facts disclosed in the audit services and expert or trust during the execution of the task and could be related to material value, property or benefits of another nature, going to bribe a public official of the State or with the mediation of such materials , or different economic benefit transfer. Sworn auditor report or certified auditor company submitted no later than three working days after the disclosure of the facts. The Latvian Council of sworn auditors Association determines the order in which is included in the package of measures, to be carried out by sworn auditors and sworn auditor commercial companies to comply with the requirements of this part. The meaning of this article, the term "public official" shall mean the terms used in criminal law ' national official '. " 5. in article 33.1: replace the first paragraph, the words "the financial institution or company whose transferable securities are included in the regulated market of the Member States" with the words "public interest entity"; Replace paragraph 5 of the second paragraph, the words "financial institutions and company listing in which the transferable securities are included in the regulated market and the Member States" with the words "list of public-interest entities". 6. Supplement article 34.1 (first instance) with 1.1 part as follows: "(11) if the parent undertaking's annual accounts and consolidated annual accounts audited by (check) one and the same responsible sworn auditor, the auditor's report on the Group's consolidated annual accounts can be combined with the auditor's report for the parent company's annual report." 7. Supplement article 21.3 of the law with the following: "article 21.3. Adjusted annual report and consolidated accounts audit (inspection)

If the client before the date when the responsible Auditor Certified Auditor's report or the signed inspection report, submit updated accounts or consolidated annual accounts, sworn auditor audited by it (check) directly in relation to the amendments. Sworn auditor or the consolidated annual report the annual report repeated audit (examination) of the facts indicate the auditor's report. " 8. Replace the second paragraph of article 35.1 (2), fourth and fifth paragraphs the words "financial institutions and commercial companies whose transferable securities are included in the regulated market of the Member States" with the words "public interest entities". 9. Replace the third subparagraph of article 42, the words "financial institutions, as well as the Corporation, which the transferable securities are included in the regulated market" with the words "public interest entity". 10. transitional provisions be supplemented with 10, 11, 12 and 13 as follows: "10. amendments of this Act article 1, point 7, the" e "in subparagraph as well as of paragraph 7 of this article, the" f "and" g "section applies to certified auditor's report sworn auditor and certified auditor company prepares for the annual accounts and consolidated annual reports, starting with the 2016. the reporting year (reporting year beginning 1 January 2016, or 2016. the calendar year). 11. This Act provided for in article 28.1, the annual report of limited review sworn auditor and certified auditor company carries out annual reports, starting with the 2016. the reporting year (reporting year beginning 1 January 2016, or 2016. the calendar year). 12. Amendment to article 33 of this law as regards the provision of information to the corruption prevention and combating Bureau shall enter into force on January 1, 2016. 13. The Latvian Council of sworn auditors Association to 2015 December 1 develop and approve this law 28.1 in the first paragraph, and article 33 of the arrangements referred to in paragraph 3.2. " 11. Add to the informative reference to directives of the European Union with paragraph 10 by the following: ' 10) of the European Parliament and of the Council of 26 June 2013 the EU Directive 2013/34/on certain types of enterprise annual financial statements, consolidated financial statements and related reports, amending European Parliament and Council Directive 2006/43/EC and repealing Council Directive 78/660/EEC and 83/349/EEC (applies to EEC). " The law shall enter into force on January 1, 2016. The Parliament adopted the law 2015 October 29. The President r. vējonis 2015 in Riga on November 19.