Dept 28 - Accounting and Audit Department

Department Director: Petr Plesnivý

This department is responsible for creating new legislation on accounting, auditing and tax advisory services and for making amendments thereto. In the area of financial reporting for the Czech Republic and sub-consolidated groups of the state it performs these activities with the co-management of the Economic Information Department. It initiates amendments and comments on other draft laws on the basis of conceptual and legislative work on accounting, auditing and tax advisory services. It analyses the needs and obligations of the Czech Republic, EU law, international accounting standards, development trends in accounting, auditing and tax advisory services, and ensures harmonisation with EU law. It oversees performance of the tasks arising from the relevant Government Resolutions on accounting and auditing. It produces and publishes the Czech Accounting Standards; in the area of financial reporting for the Czech Republic and sub-consolidated groups of the state it performs these activities with the co-management of the Economic Information Department and keeps a register of the standards published. It drafts and implements amendments to Decree No. 114/2002, Coll. and collaborates with the Ministry's other departments to fulfil their tasks, if these relate to the scope of its own responsibilities. Under the Ministry’s jurisdiction it handles appeals filed against decisions to impose penalties in accordance with Act No. 563/1991, Coll. It handles enquiries and prepares standpoints to questions within the scope of its responsibilities. Within the Competency Centre's activities it covers assistance to users of the Integrated Treasury Information System with respect to the methodological application of the legal regulations on accounting; with respect to financial reporting for the Czech Republic and sub-consolidated groups of the state it performs these activities with the co-management of the Economic Information Department, and in collaboration with the ICT Operation and User Assistance Department it provides basic Integrated Treasury Information System set-up, analysis of change requests for modification of the Integrated Treasury Information System, and Integrated Treasury Information System development in the area of accounting, including the Central System of State Accounting Information. It actively collaborates with the Economic Information Department, especially concerning Decree No. 410/2009, Coll., Decree No. 383/2009, Coll., Decree No. 270/2010, Coll. and the legal regulations pertaining to the preparation of financial statements for the Czech Republic and sub-consolidated groups of the state.

Units

• Private Businesses and Financial Institutions Accounting Methodology Unit» 281
• Public Sector Accounting Methodology Unit » 282
• Audit and EU Relations Coordination Unit » 283
• State Accounting Methodological Support Unit » 284