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Committees

In order to achieve the aims of the Latvian Association of Certified Auditors there are four permanent committees and audit commission that are elected for three years during the general meeting of the members and which act under the supervision of the board.

Examination Committee

Members:

  • Viktorija Usoviča
  • Ingura Doble
  • Roberts Ikaunieks
  • Zaiga Pekša

 

The Head of the Committee  
Jānis Mežiels  

 Aims and goals of the committee:

  1. To develop the regulation of qualification examinations of candidate certified auditors.
  2. To organise development and updating of programs for examinations of candidate certified auditors.
  3. To manage the examination committees.
  4. To organise qualifications exams for candidate certified auditors.
  5. To cooperate with other committees and institutions of the association.
  6. To provide measures for attracting financial means related to operational activities.

 Ethics Committee

Members:

  • Silvija Gulbe
  • Nellija Pagrabniece
  • Roberts Ikaunieks
  • Ingrīda Latimira
The Head of the Committee  
Natālija Zaiceva  

 Aims and goals of the committee:

  1. To develop and clarify the norms of professional ethics of certified auditors.
  2. To inform certified auditors on recent developments in the field of professional ethics.
  3. To organise measures for prevention of breaches of the norms of professional ethics of certified auditors.
  4. To review breaches of the norms of professional ethics of certified auditors.
  5. To cooperate with other committees and institutions of the association.

Education Committee
 

Members:

  • Viktorija Usoviča
  • Svetlana Šemele-Baikova
  • Baiba Krūmiņa
  • Benita Kudore
The Head of the Committee  
Terēze Labzova-Ceicāne  

 Aims and goals of the committee:

  1. To collect and analyse information on qualification of certified auditors, improvement of their qualification and acquisition of new skills.
  2. To collect and analyse information on possibilities for increasing qualification and acquiring new skills.
  3. To organise participation in lectures, seminars and conferences.
  4. To cooperate with professional associations of certified auditors from abroad  as well as international organisations or certified auditors.
  5. To cooperate with other committees and institutions of the association.

Quality Committee

 

Members:

  • Aija Kalniņa
  • Inga Lipšāne
  • Biruta Novika
  • Iveta Vimba
  • Daiga Baraua
  • Sandra Dzerele
The Head of the Committee  
Svetlana Koļesņikova  

 

Aims and goals of the committee:

  1. To monitor the process of professional quality control of certified auditors according to the Regulation on Quality Control.
  2. To perform the measures stated in the Disciplinary Regulation for reviewing disciplinary cases.
  3. In relation to issues that fall within its competence to cooperate with professional associations of certified auditors from other countries and international organisations.
  4. To cooperate with other committees and institutions of the association.

Standing Committee on the Monitoring of Legislative Enforcement of Regulatory Enactments in the Area of Prevention of Money Laundering and Terrorism Financing (AML/CTF)

Members:

  • Dace Negulinere
  • Rainers Vilāns
  • Māris Bergmanis
  • Nata Lasmane
The Head of the Committee  
Lolita Čapkeviča  

 

Aims and goals of the committee:

  1. Ensure enforcement and appropriate, consistent application of AML/CTF requirements by firms of certified auditors..
  2. Develop and update the Audit Services Sectoral Risk Assessment, develop and update LACA regulations and methodological materials in the area of AML/CTF.
  3. Review violations of certified auditors and firms of certified auditors in the area of AML/CTF.
  4. Provide information to certified auditors on topical issues in the area of AML/CTF and provide explanations on regulatory enactments.
  5. Organise training of certified auditors and LACA quality reviewers in supervising the matters of AML/CTF compliance.
  6. Cooperate with other committees and bodies of the Association.

 


Audit Commission

 

Members:

  • Gaida Kalniņa
  • Modrīte Johansone
  • Daiga Krūmiņa

 

International organizations:

Accountancy Europe  The International Federation of Accountants  Lietuvos auditorių rūmai  Audiitorkogu

Public authorities:

logo5 State Revenue Service Financial and Capital Market Commission The TreasuryThe State Audit Office of the Republic of Latvia

Latvian organizations:

Latvian Chamber of Commerce and Industry   Employers Confederation of Latvia 
 

Partners:

logo4The Latvian Association of Accountants