About PAOB

The Public Audit Oversight Board (PAOB) has been established in 2009 by the Act No. 93/2009 Coll.  on auditors as amended (Act on Auditors). The main task of the PAOB is to carry out public oversight over the audit activities and activities of the Czech Chamber of Auditors as stated by the Act on Auditors. The PAOB is also the competent authority according to Art. 20 of the EU Regulation No. 537/2014 on on specific requirements regarding statutory audit of public-interest entities, it carries out inspections of quality at auditors that carry out at least one audit of a public interest entity and exercise the powers of the competent authority in accordance with directly applicable European Union legislation governing specific requirements regarding statutory audit of public-interest entities unless this Act assigns the exercise of the powers to another authority in accordance with directly applicable European Union legislation governing specific requirements regarding statutory audit of publicinterest entities.

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