Competencies

In order to ensure the AOC`s ability to perform its tasks the Law provides the Commission with comprehensive rights in relation to the Chamber of Public Accountants (WPK). The competencies include:

• Participation in meetings of organs and other bodies of WPK
• Right to be informed by WPK about all relevant issues
• Right to inspection in proceedings relevant to public oversight at WPK
• Remit of decisions from WPK for a renewed decision (re-examination)
• Issuance of instructions towards WPK under abrogation of its decisions (ultimate decision)
• Call in of experts for consultation

The law constitutes several proceedings at WPK where the consultation of the AOC is mandatory:

• Hearing before the remittal or the amendment of professional by-laws
• Consultation before the non-issuance of a certificate of attendance in the course of the quality assurance system
• Consultation before the revocation of a certificate of attendance in the course of the quality assurance system
• Consultation before the closing of a professional oversight proceeding

In all areas relevant for the public oversight of the AOC, WPK is obliged to report timely and in an adequate way on individual proceedings and decisions. The information follow either according to general criteria established by the AOC or on demand in individual cases by the AOC.