latviski English

The Latvian Association of Certified Auditors (LACA) is an independent professional corporation that was founded in 1994 according to the Law on Certified Auditors. Presently LACA incorporates 172 certified auditors and 118 firms of certified auditors.

The aim of LACA is to facilitate the development of audit profession on the national level and to ensure that the firms of certified auditors operate according to the International Standards on Auditing. LACA is a member of the International Federation of Accountants (IFAC) and its operations are based on the statutes of IFAC members that are equally binding for all professional auditors all around the world. At the same time LACA is a member of the Accountancy Europe and within this framework it participates in elaboration of laws and regulations for professional accountants.

In its everyday operations LACA provides translations of the International Standards on Auditing, provides training for certified auditors, quality control of audit engagements and maintains the system for disciplinary processes. LACA represents the interests of its members at the level of national and municipal institutions as well as local and international organisations.

LACA actively works not only in the field of audit but also contributes to aligning the system of financial reporting in Latvia with the best practices of accounting and financial reporting.


Procedures for the Recognition of a Professional Qualification for Independent Professional Activity in the Republic of Latvia


Regulations Regarding Additional Requirements for Recognition of Professional Qualification Obtained in Foreign States in Professions Regulated in the Republic of Latvia

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 


logo4The Latvian Association of Accountants