Quality control board/SPE
Auditing institution: (SPE)
- The conduct of quality controls on auditing workings that are carried out by the statutory auditors and auditing firms.
- The protection of the independence and objectivity of statutory auditors and auditing firms.
- The granting, maintenance and repealing of statutory auditors ‘and auditing firms’ licenses.
- The collaboration with the public supervisory authorities of state-members and third countries.
- The responsibility of the definition and supervision of the professional examinations framework, continuing training and minimum practical training of the statutory auditors.
Quality Control Board (SPE)
The aim of the Quality Control Board (SPE) is to safeguard auditing services quality.