Aptauja ilgs līdz 23. oktobrim.
Procedures by which Applications and Other Documents for the Taking of Sworn Auditor Qualification Examination and for Receipt of Commercial Company Licence of Sworn Auditors shall be SubmittedIssued pursuant to 1. These Regulations prescribe the procedures by which an applicant shall submit an application and other documents for the taking of a sworn auditor qualification examination, and the procedures by which a commercial company shall submit an application and other documents for the receipt of a commercial company licence of sworn auditors. 2. In order to take a sworn auditor qualification examination, an applicant shall submit an application to the Latvian Association of Sworn Auditors, wherein it is certified that the applicant complies with the requirements of Section 8 of the Law On Sworn Auditors and that none of the conditions referred to in Section 9 of the Law On Sworn Auditors apply to the applicant. The following shall be appended to the application: 2.1. true copies or copies of the documents (presenting the originals) certifying the higher education acquired in the Republic of Latvia or in foreign states in the field of economics, management or finances, or the qualification of an auditor of the relevant state that has been acquired in a foreign state; and 2.2. two photos. 3. In order to receive a commercial company licence of sworn auditors, a commercial company shall submit an application to the Latvian Association of Sworn Auditors, wherein it is certify that the commercial company complies with all of the criteria for the issuance of a licence specified in Section 21 of the Law On Sworn Auditors and that all of the information provided for in the documents appended to the application is true and complete. The following documents certified in accordance with the procedures specified by regulatory enactments shall be appended to the application: 3.1. a copy of the registration certificate of the Commercial Register; 3.2. a capital company - a copy of the articles of association, a general partnership and a limited partnership - a copy of the partnership contract (if any); 3.3. a capital company - an extract from the register of shareholders or stockholders, wherein the information specified in Section 187, Paragraph two, Clauses 1 and 3 or Section 235, Paragraph one, Clauses 1 and 2 of the Commercial Law shall be indicated, a general partnership and a limited partnership - a list wherein the given name, surname, personal identity number and the place of residence of each member of the company, but for a legal person - the name, registration number and legal address shall be indicated; 3.4. if a member of the commercial company (shareholder, stockholder) is an auditor or a commercial company of auditors of a state of the European Union or the European Economic Area, - documents confirming that the owner thereof, in accordance with the laws of the relevant state, is entitled to perform professional activities in such state, which, in accordance with the Latvian legislation, is performed by a sworn auditor, as well as a translation of such documents into Latvian; 3.5. a list of such sworn auditors who will be providing auditing services on behalf of the commercial company. The given name, surname, address of the place of residence, personal identity number and the certificate number of the sworn auditor shall be indicated in the list; and 3.6. a capital company - a list of board members, wherein the given name, surname, address of the place of residence and the certificate number of a sworn auditor (if the board member is a sworn auditor) shall be indicated. Prime Minister I. Emsis Minister for Finance O. Spurdziņš Translation © 2006 Tulkošanas un terminoloģijas centrs (Translation and Terminology Centre) |
Document information
Title: Kārtība, kādā iesniedzami pieteikumi un citi dokumenti zvērinātu revidentu kvalifikācijas eksāmenu ..
Status:
In force
Language: Related documents
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