Latvian Association of Certified Auditors
Member
LACA is an independent professional corporation that was founded in 1994 according to the Law on Certified Auditors. It is the professional body of Latvian certified auditors and confers the certified auditor title under the oversight of the MoF. LACA has a wide range of responsibilities in accordance with the audit law, including: (i) organizing professional education courses and examinations for its certification; (ii) issuing licenses for audit firms and certified auditors and conducting quality assurance of their work; (iii) ensuring compliance with professional standards, ethical standards and regulatory enactments applicable to the profession; (iv) organizing continuing professional education; (v) reviewing disputes; and (vi) maintaining registers for Certified Auditors, Commercial Companies of Certified Auditors, and Third Country Auditors.
Apart from IFAC membership, LACA is a member of Accountancy Europe.
Contact
Pulkveza Brieza iela 15-7Riga, LV-1010
Latvia
Tel: +371 67223338
lzra@lzra.lv
http://www.lzra.lv/
Statements of Membership Obligations (SMOs)
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MethodologyThe Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
Status of Fulfillment
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