The auditor profession in the Slovak Republic is governed by the Act no 540/2007 coll. from 1.1.2008 in effect (Auditor Act). The regulation of the auditor profession within the EU provides 8. The EU directives on statutory audit and the Act on auditors must comply with this directive. The act specifies the status of the SKAU, the tasks as well as the requirements for regulating the entry into the auditor profession. In 2001, SKAU became a member of the International Federation of Auditors-IFAC and, in 2002, a member of the European Federation of the Auditors-FEE. Since 2004 onwards, international auditing standards-ISA and the IFAC Code of Ethics are used in the Slovak Republic for auditing and related services. The SKAU also has an important role in the process of creating, translations and commenting on international audit standards.
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