Summary
The Czech Republic's Act No. 93/2009 on Auditors establishes the regulation of auditors and audit companies. The Act requires all businesses to have their financial statements audited, and outlines the requirements for auditors and audit companies. It also includes provisions for auditor independence, liability, and quality control. Additionally, the Act establishes the Czech Chamber of Auditors, which is responsible for the oversight and regulation of auditors and audit companies in the country.