The auditor’s qualification certificate for general audit was struck off the list of permissive documents issued by the competent authorities to private individuals and legal entities for practicing entrepreneurial activities. A bill to amend a number of legal acts to this effect was approved by the Cabinet, IPN has learned from the Ministry of Finance.
Under the bill, the auditor’s qualification certificate for general audit cannot be included in the category of permissive documents because it is a document associated more with the provision of a qualification status to the person, similar to that of the lawyers and notaries, not with a regulated permit for performing entrepreneurial activities.
The procedure for obtaining the certificate cannot be executed through the one-stop shop and, respectively, the certificate cannot be issued through the permissive documents management and issuing automated information system.
Similar certificates are issued in the justice sector, but these are not regulated by the law on the authorization of entrepreneurial activities and are not included in the nomenclature of permissive documents. Consequently, the same principle should be applied to all the certificates based on which professional activities are performed.
The bill is to be debated and adopted by Parliament.