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Home About the Commission Establishment and Statute

Establishment and Statute

The Commission for Public Oversight of Statutory Auditors was established following the amendments of the Independent Financial Audit Law, adopted by the National Assembly in June, 2008 (prom. SG. 67/29 July 2008)

 

In line with the requirements of Directive 2006/43/EC of the European Parliament and of the Council of May 17th 2006 on statutory audits of annual accounts and consolidated accounts, the Independent Financial Audit Law regulates the establishment and the functioning of the public oversight system of the statutory auditors in Bulgaria.

 

Public oversight over the activity of statutory auditors is exercised by the Commission for Public Oversight of Statutory Auditors. The Commission is an independent body, legal entity, supported by the budget, having its registered office in Sofia.

 

The Commission shall be in charge of the oversight over:

  • Acquisition of competence, registration of statutory auditors, including auditors and audit firms from other Member States of the European Union, and under certain conditions, from third countries, as well as deprivation of competence;
  • Adopting and observing standards for professional ethics, internal quality control of auditor firms and at the audit completion;
  • Continuous training of auditors, audit quality assurance system, investigation and penalty system;

 

The Commission acts as a College and consists of a Chairman and four members, elected by the National Assembly for a four-year mandate. On October 9th 2008 Dr Nikolay Chatalbashev was elected for a Chairman of the Commission by the National Assembly. On November 14th 2008 the National Assembly elected the Members of the Commission proposed by the Chairman. Following a Decision from July 28th 2010 changes to the composition of the CPOSA were introduced and its members were decreased to four.

 

The Commission reports its activity to the National Assembly

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The Commission for Public Oversight on Statutory Auditors was established in compliance with the Directive 2006/43/EC of the European Parliament and of the Council.

Contact us

22 Serdika Str. 7th floor
Sofia 1000
phone: +3592 983 55 39
fax: +3592 983 13 85
office@cposa.bg

 

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