Laws
Legislation of accounting area:
Act no. 431/2002 Coll. on Accounting as amended
by Act no. 562/2003 Coll., Act no. 561/2004 Coll., Act no. 518/2005 Coll., Act no. 688/2006 Coll., Act no. 198/2007 Coll., Act. no. 540/2007 Coll., Act no. 621/2007 Coll., Act no. 378/2008 Coll., Act no. 465/2008 Coll., Act no. 567/2008 Coll., Act no. 61/2009 Coll., Act no. 492/2009 Coll., Act no. 504/2009 Coll., Act no. 486/2010 Coll., Act no. 547/2011 Coll., Act no. 440/2012 Coll., Act no. 352/2013 Coll., Act no. 463/2013 Coll., Act no 333/2014 Coll., Act no 130/2016 Coll., Act no. 423/2015 Coll., Act no 125/2016 Coll., Act no. 264/2017 Coll. and Act no. 275/2017 Coll.
see the bottom of the page
Legislation of audit area:
Act No. 423/2015 Coll. on Statutory Audit and on amendments and supplements to Act No. 431/2002 Coll. on Accounting, as amended
act shall by repealed:
Act No. 540/2007 Coll. on Auditors, Audit and Oversight of the Audit Performance and on amendments and supplements to Act No. 431/2002 Coll. on Accounting, as amended, as amended Act no. 504/2009 Coll., Act no. 136/2010 Coll. and Act No. 352/2013 Coll.
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In_wording_effective_from_1_January_2018_Act_ 431_2002.rtf (1036kB)
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In_wording_effective_from_1_January_2005.rtf (521kB)
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In_wording_effective_from_1_January_2008.rtf (333kB)
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In_wording_effective_from_1_January_2010.rtf (502kB)
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In_wording_effective_from_1_January_2014.rtf (651kB)
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In_wording_effective_from_1_January_2015 (956kB)
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In_wording_effective_from_1_January_2016 (1034kB)
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Act_423_2015_Coll_on_statutory_audit (677kB)
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Act_540_2007 Coll_on_auditors.rtf (633kB)
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Act_504_2009_amended_Act_540_2007.rtf (50kB)
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Act_136_2010_amendment_to_540_2007.rtf (49kB)