VYBRANÉ PROBLÉMY REGULÁCIE PROFESIE ÚČTOVNÍKA A JEHO ODBORNÉHO VÝKONU V PODMIENKACH SR

Abstract

The aim of this paper is the presentation of a view on regulating of the accounting profession in Slovakia. We doubt that the current state of this regulation does not create the necessary conditions for social development and healthy economic growth. Deregulation of providing the services in this profession in 2001 created a climate contradicting to requirements, placed generally on these professionals. Basis for a qualitative change we can see in the introduction of compulsory regulation the performance practice in this profession. It is necessary to regulate the work and activities of accountants at all times, when they are staying in the profession. Regulate only the entry into the profession is not sufficient. These activities must be mainly aimed to maintaining the declared standard of services that accountants provide to their clients. We provide the reader a selected sub-measure to be implemented in order to achieve positive changes for perception of the accountants and their work /mainly contracts for bookkeeping services and preparing the financial statements/ by the society. Among other things, in particular, it points to the possibility of using the methodology of selected IAASB standards for the performance of these contracts, such as ISRS 4410 Compilation engagements, ISAE 3402 Assurance reports on controls at a service organization, ISA 402 Audit considerations relating to an entity using a service organization and standard quality control ISQC 1 Quality control for firms that perform audits and reviews of financial statements, and other assurance and related services engagements.