IFIAR Survey on Statutory Audit Quality Assurance Review Findings
On March 18, 2024, the International Forum of Independent Audit Regulators (IFIAR) published a survey report on the findings of statutory audit quality assurance reviews conducted at the six largest…
Report of the European Commission on developments in the EU market for statutory audit services
The ESRS entered into force
The new general director of the Slovak Auditing Oversight Authority
Farewell to the general director Katarína Kaszasova
Updated edition of the methodological guide for audit committees
The IAASB has published a draft ISSA 5000 assurance standard
About the office
The Slovak Auditing Oversight Authority (hereinafter “the Office” or “UDVA”) was established with effect from 01.01.2008 by Act No. 540/2007 Coll. on auditors, audit and supervision of audit performance and on amendments to Act no. 431/2002 Coll. on accounting as amended (hereinafter referred to as “Act No. 540/2007 Coll.”).
On June 17, 2016, Article I of Act No. 423/2015 Coll. on statutory audit and on amendments to Act No. 431/2002 Coll. on accounting, as amended (hereinafter referred to as “Act No. 423/2015 Coll.”), which applies to the area of statutory audit. By acquiring Article I of Act No. 423/2015 Coll. was law no. 540/2007 Coll. cancelled. Pursuant to the transitional provisions of Act no. 423/2015 Coll. the Office according to Act No. 540/2007 Coll. considered to be the Office according to Act no. 423/2015 Coll.
From June 17, 2016, the Regulation of the European Parliament and the Council (EU) No. 537/2014 dated 16.04.2014 on special requirements regarding the statutory audit of entities of public interest (hereinafter referred to as the “regulation”).
The Office is a legal entity entrusted with the performance of supervision and the performance of other tasks in the field of public administration pursuant to Act No. 423/2015 Coll. and regulations. The office is not registered in the commercial register. The seat of the Office is Bratislava.
