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Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

8 October 2013 [shall come into force on 1 January 2014].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.


Republic of Latvia

Cabinet
Regulation No. 547

Adopted 27 December 2001

Regulations Regarding the Minimum Liability Amount of Civil Liability Insurance for a Sworn Auditor - a Self-employed Person or an Individual Merchant and for a Commercial Company of Sworn Auditors

Issued pursuant to
Section 42, Paragraphs one and two of
the Law On Sworn Auditors

1. This Regulation prescribes the minimum liability amount of civil liability insurance for a sworn auditor - a self-employed person or an individual merchant and for a commercial company of sworn auditors.

2. The minimum liability amount of civil liability insurance for a sworn auditor - a self-employed person or an individual merchant shall not be less than 42 700 euros per year.

[8 October 2013]

3. The minimum liability amount of civil liability insurance in the year of commencing the activities of a sworn auditor - a self-employed person or an individual merchant shall be 42 700 euros.

[8 October 2013]

4. The minimum liability amount of civil liability insurance for a commercial company of sworn auditors shall not be less than 142 300 euros per year.

[8 October 2013]

5. The minimum liability amount of civil liability insurance in the year of commencing the activities of a commercial company of sworn auditors shall be 142 300 euros.

[8 October 2013]

6. This Regulation shall come into force on 1 January 2002.

Prime Minister A. Bērziņš

Acting for the Minister for Finance,
Minister for Defence Ģ.V.Kristovskis

 


Translation © 2015 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Noteikumi par zvērināta revidenta – pašnodarbinātas personas vai individuālā komersanta – un .. Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 547Adoption: 27.12.2001.Entry into force: 01.01.2002.Publication: Latvijas Vēstnesis, 188, 28.12.2001.
Language:
LVEN
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