Circulars

Circular 1/2007 on Required Licensing Information, Documents to Be Submitted and the Duty to Notify During the Licence Period

Circular 1/2008 on the Recognition of Standards of Auditing and Quality Management

Circular 1/2009 on the Comprehensive Audit Report to the Board of Directors

Circular 1/2010 on the Reporting to the Audit Oversight Authority by Audit Firms Under State Oversight

Circular 1/2014 on Internal Quality Control in Audit Firms

Circular 1/2022 on the Professional Experience Individuals Are Required to Demonstrate to Be Licensed as Audit Experts and as Auditors

Archive Circulars

Circular 1/2007

Circular 1/2007 (Status as at 15 December 2022)

Circular 1/2007 (Status as at 4th December 2023)

Circular 1/2007 (in force since 15th October 2021)

Circular 1/2007 (Amendment of 23 August 2017, in force since 1st October 2017)

Circular 1/2007 (Amendment of 23 August 2017, in force since 1st October 2017)

Circular 1/2007 (Amendment of 10 November 2014, in force since 1st January 2015)

Circular 1/2007 (Amendment of 8 November 2012, in force since 1st December 2012)

Circular 1/2007 (1st version of 27 August 2007)

Circular 1/2008

Circular 1/2008 with amendments to the version of 13 December 2023

Circular 1/2008 (Status as at 15 December 2023)

Circular 1/2008 (Status as at 15 December 2022)

Circular 1/2008 (Amendment of 26 June 2020, in force since 1st August 2020)

Circular 1/2008 (Amendment of 14 December 2017, in force since 15 December 2017)

Circular 1/2008 (Amendment of 28 November 2016, in force since 15 December 2016)

Circular 1/2008 (Amendment of 10 November 2014, in force since 1st January 2015)

Circular 1/2008 (Amendment of 10 December 2013, in force since 15 December 2013)

Circular 1/2008 (Amendment of 26 November 2010, in force since 1st January 2011)

Circular 1/2008 (Amendment of 29 March 2010, in force since 1st April 2010)

Circular 1/2008 (1st version of 17 March 2008)

Circular 1/2009

Circular 1/2009 with amendments to the version of 13 December 2022

Circular 1/2009 (Status as at 15 December 2022)

Circular 1/2009 (as of 15 October 2021)

Circular 1/2009 with amendments to the version dated 21 December 2015

Circular 1/2009 (Amendment of 21 December 2015, effective for audits of entity and consolidated financial statements for financial years that commenced on 1 January 2015 or later)

Circular 1/2009 (1st version of 19 June 2009)

Circular 1/2010

Circular 1/2010 (as of 15 October 2021)

Circular 1/2010 with amendments to the version dated 10 November 2014

Circular 1/2010 (Amendment of 10 November 2014, in force since 1st January 2015)

Circular 1/2010 (Amendment of 10 December 2013, in force since 1st January 2014)

Circular 1/2010 (1st version of 31 March 2010)

Circular 1/2014

Circular 1/2014 (Status as at 15 December 2022)

Circular 1/2014 with amendments dated 4 December 2023

Circular 1/2014 (as of 15 October 2021)

Circular 1/2014 with amendments to the version dated 23 August 2017

Circular 1/2014 (Amendment of 23 August 2017, in force since 1 October 2017

Circular 1/2014 (Amendment of 17 August 2016, in force since 1 September 2016)

Circular 1/2014 (1st version of 24 November 2014)

Circular 1/2015

Circular 1/2015 (repealed on 15 December 2022)

Circular 1/2015 (Amendment of 26 June 2019, in force since 30 June 2019)

Circular 1/2015 (1st version of 21 December 2015)