Republic of Latvia Cabinet Regulation No. 537 Adopted 17 June 2009

Regulations Regarding the Sample Forms of the Registration Application of a Third Country Auditor or a Third Country Commercial Company of Auditors and the Sample Form of an Opinion on the Conformity of a Third Country Auditor or a Third Country Commercial Company of Auditors to the Conditions for Registration, and the Procedures for the Preparation and Sending of an Opinion

[19 June 2012]

Issued pursuant to
Section 24.², Paragraphs two and three
of the Law on Audit Services

[29 October 2024]

1. The Regulation prescribes the sample forms (Annexes 1, 1.¹, 1.², and 1.³) of the registration application of a third country auditor or a third country commercial company of auditors (hereinafter - the registration application) and the sample form of an opinion of the Ministry of Finance (Annex 2) on the conformity of a third country auditor or a third country commercial company of auditors to the conditions for registration in the Register of Third Country Auditors and Third Country Commercial Companies of Auditors (hereinafter - the opinion) laid down in the Law on Audit Services as well as the procedures for preparing and sending the opinion.

[29 October 2024]

2. The Ministry of Finance shall ensure the publication of sample forms of the registration application on the website of the Ministry of Finance in Latvian and English.

[29 October 2024]

2.¹ A third country auditor or a third country commercial company of auditors shall fill in and submit the registration application (Annexes 1 and 1.²) to the Ministry of Finance if the European Commission has not recognised the supervision, quality control, investigation, and penalty systems of such third country as equivalent to the supervision, quality control, investigation, and penalty systems of the Member States.

[29 October 2024]

2.² A third country auditor or a third country commercial company of auditors shall fill in and submit the registration application (Annexes 1.¹ and 1.³) to the Ministry of Finance if the European Commission has recognised the supervision, quality control, investigation, and penalty systems of such third country as equivalent to the supervision, quality control, investigation, and penalty systems of the Member States.

[29 October 2024]

3. The Ministry of Finance shall, within a month after receipt of the registration application (Annexes 1 and 1.²), examine the information included in the registration application and:

3.1. if a third country auditor or a third country commercial company of auditors conforms to the conditions for registration in the Register of Third Country Auditors and Third Country Commercial Companies of Auditors, shall prepare a relevant opinion;

3.2. if inaccuracies are established in the received registration application and it is necessary for the preparation of the opinion, shall request an updated registration application or additional information. After receipt of the updated registration application or additional information, the Ministry of Finance shall, within one month, perform the activities determined in Sub-paragraphs 3.1 and 3.3 of this Regulation;

3.3. shall inform the submitter of the registration application in writing of the conformity or non-conformity of a third country auditor or a third country commercial company of auditors to the conditions for registration in the Register of Third Country Auditors and Third Country Commercial Companies of Auditors.

[29 October 2024]

3.¹ The Ministry of Finance shall, within two weeks after receipt of the registration application (Annexes 1.¹ and 1.³), examine the information included in the registration application and:

3.¹1. shall prepare a relevant opinion;

3.¹2. if inaccuracies are established in the received registration application, may request an updated registration application or additional information. After receipt of the updated registration application or additional information, the Ministry of Finance shall, within two weeks, perform the activities determined in Sub-paragraphs 3.¹1 and 3.¹3 of this Regulation;

3.¹3. shall inform the submitter of the registration application in writing of the conformity of a third country auditor or a third country commercial company of auditors to the conditions for registration in the Register of Third Country Auditors and Third Country Commercial Companies of Auditors.

[29 October 2024]

4. The opinion together with a copy of the registration application shall be sent by the Ministry of Finance to the Latvian Association of Sworn Auditors.

5. The Regulation shall come into force on 29 June 2009.

Acting for the Prime Minister -
Minister for Finance E. Repše

Minister for Economics A. Kampars

 

Annex 1
Cabinet Regulation No. 537
17 June 2009

[29 October 2024]

Sample Registration Application of a Third Country Auditor or a Third Country Commercial Company of Auditors

To the Ministry of Finance

Registration application of the third country auditors or the third country commercial companies of auditors

1. General information about the application
1.1. Third country auditor
First name	Last name	Date, month, year of birth
1.2. Third country commercial company of auditors
Company name	Registration number	Legal form
1.3. Applicant`s address of the place of practice/ legal address
1.4. Applicant`s contact details
Phone number	Email address	Website address

2. Membership of the third country commercial company of auditors in the network of commercial companies of auditors
Tick		No	Yes → this part shell be filled in
2.1. Name of the network of commercial companies of auditors
2.2. Organizational structure of the network of commercial companies of auditors
2.3. Members of the network of commercial companies of auditors1
No	Name	Registration number	Legal form	Legal address

3. Information about all applicant registrations in registers of auditors and commercial companies of auditors
No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

4. Relationship of the applicant to the third country commercial companies of auditors (to be filled in if the applicant is a third country auditor)
No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

5. Information about auditors who provide audit services on behalf of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)
No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

6. Information about members of the board of directors and the council (provided the council has been established) of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)
No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Member of the board of directors/ the council is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Member of the board of directors/ the council is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

7. Information about shareholders (participants, members) of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)

7.1. Shareholders (participants, members) - natural persons
No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Shareholder (participant, member) of third country commercial company of auditors is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Shareholder (participant, member) of third country commercial company of auditors is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

7.2. Shareholders (participants, members) - legal persons
No ______
Company name	Registration number		Legal form
Legal address
Shareholder (participant, member) of the third country commercial company of auditors is a commercial company of auditors
Tick	No	Yes → this part shall be filled in
Name of the registration authority				Registration number
Legal address of the registration authority

No ______
Company name	Registration number		Legal form
Legal address
Shareholder (participant, member) of the third country commercial company of auditors is a commercial company of auditors
Tick	No	Yes → this part shall be filled in
Name of the registration authority				Registration number
Legal address of the registration authority

8. Transparency report of the auditor and commercial company of auditors

Tick Within last 12 months a transparency report including information specified in Article 13 (2) of Regulation No 537/20142 or equivalent information was published on the website referred to point 1.4. Within last 12 months a transparency report including information specified in Article 13 (2) of Regulation No 537/20142 or equivalent information was not published on the website referred to point 1.4. Within last 12 months a transparency report including information specified in Article 13 (2) of Regulation No 537/20142 or equivalent information was not published on the website referred to point 1.4, but it will be published not lates than three months after the end of the reporting year.

9. List of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of the Member State of the European Union and/ or the European Economic Area and to whom the applicant provided audit services in the previous reporting year
No	Name and registration number of a commercial company	Legal address of a commercial company	List of Member States of the European Union and the European Economic Area on whose regulated market transferable securities of commercial companies are admitted to trading

10. Information about auditing standards according to which the application will provide auditing services regarding annual report or consolidated annual report of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of the Member State of the European Union and/ or the European Economic Area

11. Description of independence and objectivity requirements the applicant will meet in providing audit services

12. Description of confidentiality requirements the applicant will observe in providing audit services

13. Repute
13.1. Third country audit
I,			, hereby certify that none of conditions referred to in
	first name, last name of the third country auditor
Section 9 of the Law on Audit Services are applicable
13.2. Third country commercial company of auditors
I hereby certify that none of conditions referred to in Section 9 of the Law on Audit Services are applicable to members of the board of directors and the council (provided the council has been established) of
		and persons providing auditing services on behalf of
name of the third country commercial company of auditors
name of the third country commercial company of auditors

14. I hereby certify that the information provided in this application is authentic

15. Signature3
First name	Last name			Date, month, year of birth
Title other legal basis of signing (to be filled in if the applicant is a third country commercial company of auditors)		Signature4
Place		Date4	|__|__|.		|__|__|.	|__|__|__|__|
			(day)		(month)	(year)

Notes.

¹ Alternatively you may provide a link to the description of this network on the website.

² Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC.

³ Registration application of third country commercial company of auditors shall be signed by a person acting on behalf of this commercial company of auditors.

⁴ Requisites "signature" and "date" of the document shall not be filled in if the electronic document will be prepared in accordance with laws and regulations on the processing of electronic documents.

 

Annex 1.¹
Cabinet Regulation No. 537
17 June 2009

[29 October 2024]

Sample Registration Application of a Third Country Auditor or a Third Country Commercial Company of Auditors

To the Ministry of Finance

Registration application of the third country auditors or the third country commercial companies of auditors

1. General information about the application
1.1. Third country auditor
First name	Last name	Date, month, year of birth
1.2. Third country commercial company of auditors
Company name	Registration number	Legal form
1.3. Applicant`s address of the place of practice/ legal address
1.4. Applicant`s contact details
Phone number	Email address	Website address

2. Membership of the third country commercial company of auditors in the network of commercial companies of auditors
Tick		No	Yes → this part shell be filled in
2.1. Name of the network of commercial companies of auditors
2.2. Organizational structure of the network of commercial companies of auditors
2.3. Members of the network of commercial companies of auditors1
No	Name	Registration number	Legal form	Legal address

3. Information about all applicant registrations in registers of auditors and commercial companies of auditors
No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

4. Relationship of the applicant to the third country commercial companies of auditors (to be filled in if the applicant is a third country auditor)
No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

5. Information about auditors who provide audit services on behalf of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)
No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

6. List of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of the Member State of the European Union and/ or the European Economic Area and to whom the applicant provided audit services in the previous reporting year
No	Name and registration number of a commercial company	Legal address of a commercial company	List of Member States of the European Union and the European Economic Area on whose regulated market transferable securities of commercial companies are admitted to trading

7. Information on auditing standards according to which the applicant provides auditing services regarding annual or consolidated annual report of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of a Member State of the European Union and/ or European Economic Area

8. Description of independence requirement the applicant meets in proving audit services

9. Information on the applicant`s internal quality management system indicating whether this system has been developed in accordance with the International Standard on Quality Management (ISQM) No. 1 or similar provisions

10. Information on external quality assurance review
10.1. Has the applicant been subject to an external quality assurance review?
Tick	No	Yes → this part shall be filled in
10.2. Name of the competent authority responsible for the external quality assurance review
10.3. Legal address, phone number, e-mail of the competent authority responsible for the external quality assurance review
10.4. External quality assurance review carried out |__|__|. |__|__|. |__|__|__|__|
10.5. I hereby provide an annex giving information about the outcome, the shortcoming, and the measures which have been undertaken to prevent the shortcomings

11. I hereby certify that the information provided in this application is authentic.

12. Signature2
First name	Last name			Date, month, year of birth
Title other legal basis of signing (to be filled in if the applicant is a third country commercial company of auditors)		Signature3
Place		Date3	|__|__|.		|__|__|.	|__|__|__|__|
			(day)		(month)	(year)

Notes:

¹ Alternatively you may provide a link to the description of this network on the website.

² Registration application of third country commercial company of auditors shall be signed by a person acting on behalf of this commercial company of auditors.

³ Requisites "signature" and "date" of the document shall not be filled in if the electronic document will be prepared in accordance with laws and regulations on the processing of electronic documents.

 

Annex 1.²
Cabinet Regulation No. 537
17 June 2009

[29 October 2024]

Sample Registration Application of a Third Country Auditor or a Third Country Commercial Company of Auditors

To the Ministry of Finance

Registration application of the third country auditors or the third country commercial companies of auditors

1. General information about the application
1.1. Third country auditor
First name	Last name	Date, month, year of birth
1.2. Third country commercial company of auditors
Company name	Registration number	Legal form
1.3. Applicant`s address of the place of practice/ legal address
1.4. Applicant`s contact details
Phone number	Email address	Website address

2. Membership of the third country commercial company of auditors in the network of commercial companies of auditors
Tick		No	Yes → this part shell be filled in
2.1. Name of the network of commercial companies of auditors
2.2. Organizational structure of the network of commercial companies of auditors
2.3. Members of the network of commercial companies of auditors1
No	Name	Registration number	Legal form	Legal address

3. Information about all applicant registrations in registers of auditors and commercial companies of auditors
No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

4. Relationship of the applicant to the third country commercial companies of auditors (to be filled in if the applicant is a third country auditor)
No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

5. Information about auditors who provide audit services on behalf of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)
No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

6. Information about members of the board of directors and the council (provided the council has been established) of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)
No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Member of the board of directors/ the council is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Member of the board of directors/ the council is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

7. Information about shareholders (participants, members) of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)

7.1. Shareholders (participants, members) - natural persons
No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Shareholder (participant, member) of third country commercial company of auditors is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

No ______	Tick	member of the board of directors				member of the council
First name	Last name			Date, month, year of birth
Address of the place of residence
Shareholder (participant, member) of third country commercial company of auditors is an auditor
Tick	No		Yes → this part shall be filled in
Name of the registration authority					Registration number
Legal address of the registration authority

7.2. Shareholders (participants, members) - legal persons
No ______
Company name	Registration number		Legal form
Legal address
Shareholder (participant, member) of the third country commercial company of auditors is a commercial company of auditors
Tick	No	Yes → this part shall be filled in
Name of the registration authority				Registration number
Legal address of the registration authority

No ______
Company name	Registration number		Legal form
Legal address
Shareholder (participant, member) of the third country commercial company of auditors is a commercial company of auditors
Tick	No	Yes → this part shall be filled in
Name of the registration authority				Registration number
Legal address of the registration authority

8. Transparency report of the auditor and commercial company of auditors

Tick Within last 12 months a transparency report including information specified in Article 13 (2) of Regulation No 537/20142 or equivalent information was published on the website referred to point 1.4. Within last 12 months a transparency report including information specified in Article 13 (2) of Regulation No 537/20142 or equivalent information was not published on the website referred to point 1.4. Within last 12 months a transparency report including information specified in Article 13 (2) of Regulation No 537/20142 or equivalent information was not published on the website referred to point 1.4, but it will be published not lates than three months after the end of the reporting year.

9. List of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of the Member State of the European Union and/ or the European Economic Area and to whom the applicant provided sustainability assurance services in the previous reporting year
No	Name and registration number of a commercial company	Legal address of a commercial company	List of Member States of the European Union and the European Economic Area on whose regulated market transferable securities of commercial companies are admitted to trading

10. Information about standards of sustainability assurance services according to which the application will ensure the provision of assurance services of the sustainability report or the consolidated sustainability report (if it is applicable ) of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of the Member State of the European Union and/ or the European Economic Area

11. Description of independence and objectivity requirements the applicant will meet in providing sustainability assurance services

12. Description of confidentiality requirements the applicant will observe in providing sustainability assurance services

13. Repute
13.1. Third country audit
I,				, hereby certify that none of conditions referred to in
	first name, last name of the third country auditor
Section 9 of the Law on Audit Services are applicable
13.2. Third country commercial company of auditors
I hereby certify that none of conditions referred to in Section 9 of the Law on Audit Services are applicable to members of the board of directors and the council (provided the council has been established) of
			and persons providing provides a sustainability assurance report on
name of the third country commercial company of auditors
behalf of
		name of the third country commercial company of auditors

14. I hereby certify that the information provided in this application is authentic

15. Signature3
First name	Last name			Date, month, year of birth
Title other legal basis of signing (to be filled in if the applicant is a third country commercial company of auditors)		Signature4
Place		Date4	|__|__|.		|__|__|.	|__|__|__|__|
			(day)		(month)	(year)

Notes.

¹ Alternatively you may provide a link to the description of this network on the website.

² Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC.

³ Registration application of third country commercial company of auditors shall be signed by a person acting on behalf of this commercial company of auditors.

⁴ Requisites "signature" and "date" of the document shall not be filled in if the electronic document will be prepared in accordance with laws and regulations on the processing of electronic documents.

 

Annex 1.³
Cabinet Regulation No. 537
17 June 2009

[29 October 2024]

Sample Registration Application of a Third Country Auditor or a Third Country Commercial Company of Auditors

To the Ministry of Finance

Registration application of the third country auditors or the third country commercial companies of auditors

1. General information about the application
1.1. Third country auditor
First name	Last name	Date, month, year of birth
1.2. Third country commercial company of auditors
Company name	Registration number	Legal form
1.3. Applicant`s address of the place of practice/ legal address
1.4. Applicant`s contact details
Phone number	Email address	Website address

2. Membership of the third country commercial company of auditors in the network of commercial companies of auditors
Tick		No	Yes → this part shell be filled in
2.1. Name of the network of commercial companies of auditors
2.2. Organizational structure of the network of commercial companies of auditors
2.3. Members of the network of commercial companies of auditors1
No	Name	Registration number	Legal form	Legal address

3. Information about all applicant registrations in registers of auditors and commercial companies of auditors
No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

No ______
Name of the registration authority
Legal address and phone number of the registration authority
Status of registration Tick
Registered	|__|__|.	|__|__|.	|__|__|__|__|;	registration number ________________
	(day)	(month)	(year)
Registration application submitted	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)
Registration cancelled	|__|__|.	|__|__|.	|__|__|__|__|
	(day)	(month)	(year)

4. Relationship of the applicant to the third country commercial companies of auditors (to be filled in if the applicant is a third country auditor)
No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

No ______	Tick Third country auditor has employment relations with the third country commercial company of auditors Third country auditor is a shareholder (participant, member) in the third country commercial company of auditors
Company name		Registration number	Legal form
Legal address

5. Information about auditors who provide sustainability assurance services on behalf of the third country commercial company of auditors (to be filled in if the applicant is a third country commercial company of auditors)
No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

No ______
Forst name	Last name		Date, month, year of birth
Address of the place of practice
Name of registration authority		Registration number
Legal address of the registration authority

6. List of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of the Member State of the European Union and/ or the European Economic Area and to whom the applicant provided sustainability assurance services in the previous reporting year
No	Name and registration number of a commercial company	Legal address of a commercial company	List of Member States of the European Union and the European Economic Area on whose regulated market transferable securities of commercial companies are admitted to trading

7. Information on auditing standards/ regulations according to which the applicant ensures the provision of assurance services of the sustainability report or the consolidated sustainability report (if it is applicable ) of commercial companies registered in the third country whose transferable securities are admitted to trading on the regulated market of a Member State of the European Union and/ or European Economic Area

8. Description of independence requirement the applicant meets in proving sustainability assurance services

9. Information on the applicant`s internal quality management system indicating whether this system has been developed in accordance with the International Standard on Quality Management (ISQM) No. 1 or similar provisions

10. Information on external quality assurance review
10.1. Has the applicant been subject to an external quality assurance review?
Tick	No	Yes → this part shall be filled in
10.2. Name of the competent authority responsible for the external quality assurance review
10.3. Legal address, phone number, e-mail of the competent authority responsible for the external quality assurance review
10.4. External quality assurance review carried out |__|__|. |__|__|. |__|__|__|__|
10.5. I hereby provide an annex giving information about the outcome, the shortcoming, and the measures which have been undertaken to prevent the shortcomings.

11. I hereby certify that the information provided in this application is authentic

12. Signature2
First name	Last name			Date, month, year of birth
Title other legal basis of signing (to be filled in if the applicant is a third country commercial company of auditors)		Signature3
Place		Date3	|__|__|.		|__|__|.	|__|__|__|__|
			(day)		(month)	(year)

Notes.

¹ Alternatively you may provide a link to the description of this network on the website.

² Registration application of third country commercial company of auditors shall be signed by a person acting on behalf of this commercial company of auditors.

³ Requisites "signature" and "date" of the document shall not be filled in if the electronic document will be prepared in accordance with laws and regulations on the processing of electronic documents.

 

Annex 2
Cabinet Regulation No. 537
17 June 2009

[29 October 2024]

Sample Opinion

(supplemented lesser State coat of arms)

THE MINISTRY OF FINANCE OF THE REPUBLIC OF LATVIA

(address, telephone)

Opinion on the Conformity of a Third Country Auditor or a Third Country Commercial Company of Auditors to the Conditions for Registration in the Register of Third Country Auditors and Third Country Commercial Companies of Auditors Laid Down in the Law on Audit Services

(place of preparation and signing of the opinion)

__ ________ 20__ * No. _______

To the Latvian Association of Sworn Auditors

	(legal address)

In accordance with Cabinet Regulation No. 537 of 17 June 2009, Regulations Regarding the Sample Forms of the Registration Application of a Third Country Auditor or a Third Country Commercial Company of Auditors and the Sample Form of an Opinion on the Conformity of a Third Country Auditor or a Third Country Commercial Company of Auditors to the Conditions for Registration, and the Procedures for the Preparation and Sending of an Opinion, and

(given name, surname of a third country auditor or name of a third country commercial company of auditors)

registration application of ___ ______ 20__

(given name, surname of a third country auditor or name of a third country commercial company of auditors)

conforms to the conditions for registration in the Register of Third Country Auditors and Third Country Commercial Companies of Auditors in accordance with the procedures laid down in the Law on Audit Services.

State Secretary (or authorised person thereof)
	(given name, surname and signature*)

Given name, surname and telephone number of a person who prepared the opinion

Note. * The details of the document "date" and "signature" need not be completed if the electronic document has been prepared in accordance with the laws and regulations regarding drawing up of electronic documents.

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Translation © 2025 Valsts valodas centrs (State Language Centre)