Appointment of an auditor to verify the sustainability report

On 20 October 2025, the Chamber of Auditors of the Czech Republic (hereinafter the “CCA”) issued information relating to the obligation/non-obligation to appoint an auditor to verify the sustainability report by the supreme body of the accounting entity.

Act No. 93/2009 Coll., on auditors, in its article 17 states, among other things, that the statutory auditor/audit company must be approved by the supreme body of the accounting entity. This obligation applies not only to the verification of the financial statements (as is already the practice), but also to the verification of the sustainability report. If the financial statements and the sustainability report are audited by the same auditor, it is the responsibility of the supreme body of the accounting entity to appoint an auditor for both the audit of the financial statements and the audit of the sustainability report.