Under the II Deregulation Act 1 January 2015 the changes which entail a partial deregulation of the profession, the statutory auditors and their self-government, entities entitled to audit financial statements and public oversight of the date of 7 May 2009.
The proposed solutions reduce the conditions for access to the profession to the minimum requirements contained in Directive 2006/43, which regulates the pursuit of the profession of statutory auditor within the European Union.
This deregulation shall adopt, in part, the award of the qualification procedure on the basis of completed higher education and the inclusion of the qualification procedure carried out in another European Union country.
The Act simplifies the system of compulsory professional improvement of statutory auditors (allowance of vocational training opportunities) and flattens the diversity of the qualifications of experts dependent on the legal form of the profession.
In addition, the Act makes the rules on practice and application more flexible by allowing the combination of different forms of practice and the introduction of an additional credit path on the basis of 15-years of professional experience in accounting, law and finance.
So far adopted two Deregulation tranches: facilitating access to 51 competitions Act of 13 June 2013 amending laws governing the performance of certain professions and including 96 profession Act of 9 May 2014 to facilitate access to certain regulated professions.
Currently, a bill amending laws governing the conditions of access to certain professions, which includes 101 professions, including patent attorneys, stock exchange brokers, juror translators, or geological and mining professions.