Latvian Association of Certified Auditors
Member | Established: 1994 | Member since 2009
LACA was founded in 1994 according to the Law on Sworn Auditors of January 22, 2004. The aim of LACA is to facilitate the development of audit profession at the national level. LACA has a wide range of responsibilities according to the Law on Audit Services including: (i) organizing professional education and examination; (ii) issuing licenses for audit firms and certified auditors and conducting quality assurance of their work; (iii) organizing continuing professional education; (iv) reviewing disputes; and (v) maintaining registers of auditors, including audit firms and individuals. Apart from IFAC membership, LACA also is a member of Accountancy Europe.
Statements of Membership Obligation (SMO)
The 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.
Methodology
Last
updated: 05/2022
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Status of Fulfillment by SMO
Disclaimer
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Contact
Pulkveza Brieza iela 15-7
Riga, LV-1010
Latvia
Tel: +371 67223338
lzra@lzra.lv
http://www.lzra.lv/