Register of Companies of Certified Auditors of third countries
This register has no data!
(see: Rules of the Cabinet of Ministers No 537)
This is a register of auditors that are physical persons which according to the laws of a third country are authorised to perform an audit (review) of an annual financial report and consolidated annual financial report of an entity in such country.
The register lists the auditors of third countries that provide audit reports on an annual financial reports or consolidated annual financial reports of undertakings that are registered in a third country and whose transferrable securities are listed in the regulated market in Latvia.
Detailed description of registration order and other conditions is provided in the Article 24.1; 24.2;24.3 of the Law on Certified Auditors.
A third country is a country that is not a European Union member state and is not a member of the European Economic Area.
