Statutory auditor

A statutory auditor is an individual listed in the register of statutory auditors maintained by the Auditing Oversight Authority who holds a license to perform a statutory audit, i.e. a licence under Act No. 423/2015 Coll. of 11 November 2015 on Statutory Audit and on Amendments to Act No. 431/2002 Coll. on Accounting, as amended.

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