End of approval and restoration of approval of an auditor
- Service
- Nationwide
- Public service
The approval of an auditor can be ended on the auditor’s request. If the auditor requests the ending of his or her approval the approval will be ended until further notice.
The approval of an auditor will be restored on application if the applicant still fulfils the requirement for approval and has maintained and improved his or her professional skills as an auditor. If the approval has been end ...
Do the following
The request for ending the approval is free-form and must be submitted to the auditing supervision of the Finnish Patent and Registration Office by e-mail or by mail. It is not required to give reasons for the request and its form can be for example: "I request that the auditing supervision ends my approval of Registered Accountant and Chartered Accountant as of xx.xx.20xx.”
The application for restoring the approval is free-form and must be submitted to the auditing supervision of the Finnish Patent and Registration Office by e-mail or by mail. The applicant must in the application and the attachments thereto provide proof that he or she fulfils the requirements for the approval and that he or she is qualified to operate as an auditor.
To whom and on what terms
The application for the ending of the approval is free of cost. The application for restoration of the approval is subject to a fee.
In order to restore the approval of an auditor a Registered Accountant (HT-tilintarkastaja), a Chartered Accountant (KHT-tilintarkastaja) and a Chartered Public Finance Auditor (JHT-tilintarkastaja) has to proof that he or she has maintained and developed his or her professional skills and continues to fulfil the requirements for approval laid down in the Auditing Act.
A Chartered Public Finance Auditor (JHTT-tilintarkastaja) must proof that he or she fulfils the general qualification requirements for an auditor, has a JHTT diploma, has given an assurance concerning the principles of operation for auditors and has maintained and developed his or her professional skills.
For more information on the ending and the restoring of the approval of an auditor see website https://www.prh.fi/fi/tilintarkastusvalvonta/tilintarkastajille/ohjeet.html.