Text consolidated by Valsts valodas centrs (State
Language Centre) with amending regulations of:
19 June 2012 [shall come
into force on 27 June 2012];
29 October 2024 [shall come into force on 5 November
2024].
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. 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
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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 ________________ |
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(day)
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(month)
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(year)
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Registration application submitted |
|__|__|.
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|__|__|.
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|__|__|__|__|
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(day)
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(month)
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(year)
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Registration cancelled |
|__|__|.
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|__|__|.
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|__|__|__|__|
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(day)
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(month)
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(year)
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No ______ |
Name of the registration
authority |
Legal address and phone number
of the registration authority |
Status of registration
Tick 
|
Registered |
|__|__|.
|
|__|__|.
|
|__|__|__|__|;
|
registration number ________________ |
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(day)
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(month)
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(year)
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Registration application submitted |
|__|__|.
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|__|__|.
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|__|__|__|__|
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(day)
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(month)
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(year)
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Registration cancelled |
|__|__|.
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|__|__|.
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|__|__|__|__|
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(day)
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(month)
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(year)
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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
|
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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 |
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12. Description of
confidentiality requirements the applicant will observe in
providing audit services |
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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 |
|__|__|.
|
|__|__|.
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|__|__|__|__|
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(day)
|
(month)
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(year)
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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
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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)
|
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|
Registration application submitted |
|__|__|.
|
|__|__|.
|
|__|__|__|__|
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(day)
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(month)
|
(year)
|
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Registration cancelled |
|__|__|.
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|__|__|.
|
|__|__|__|__|
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(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)
|
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|
Registration application submitted |
|__|__|.
|
|__|__|.
|
|__|__|__|__|
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(day)
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(month)
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(year)
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Registration cancelled |
|__|__|.
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|__|__|.
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|__|__|__|__|
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(day)
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(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
|
|
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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 |
|__|__|.
|
|__|__|.
|
|__|__|__|__|
|
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|
(day)
|
(month)
|
(year)
|
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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
|
|
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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
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
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.
Translation © 2025 Valsts valodas centrs (State
Language Centre)