Group Audit & Component Auditor Rules·Lietuvos auditorių rūmai·6 days ago·2 documents
The VK/LAR joint conference on 12 Nov 2026 is now about public-sector group audits; remote access moved to MS Teams with links on 11 Nov, registration runs to 10 Nov, and attending auditors earn 4 CPD hours.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Etar·1 week ago
Order No. V3-21 lets third-country auditors assuring 2025–2030 sustainability reports file a new Annex 11 form instead of the point 5.1/5.2 documents, with a five-day AVNT listing decision.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Sustainability Assurance·Etar·1 week ago
AVNT restated point 19 of the assurance work-organisation rules: an audit firm must now also appoint a licensed, reputable sustainability-assurance auditor next to the key partner.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Internal Audit Standards·Etar·1 week ago
Order 1K-307 restates the external-evaluation procedure for internal audit units: 5-year cycle, global-standards benchmark, outsourced-provider route and data-protection rules.
Industry: General public administration activities
Auditor Registration & Licensing·Lietuvos auditorių rūmai·3 weeks ago
Lietuvos auditorių rūmai set out the AUDITO exam protocol: 60 test questions and 13 practical tasks, identity checks at registration, anonymous coded marking and results by code.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Etar·4 weeks ago
LAR restated its AML inspection procedure: a risk-based annual plan by 31 May, 15-day objection window for firms, strict inspector-independence bars, and binding instructions or sanctions under Articles 35-38.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Etar·1 month ago
Order No. V3-17 restates the AVNT procedure for challenging LAR decisions: wider standing, task-by-task exam appeals, 10-day filing limit and new decision catalogue.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit Oversight & Regulator Bodies·Etar·1 month ago
LAR confirms controllers for three-year terms with AVNT's agreement; removal needs AVNT's agreement with a 10-working-day opinion, and training stays at 20 academic hours a year.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Auditor Registration & Licensing·Lietuvos buhalterių ir auditorių asociacija·1 month ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Industry: Across industries
Audit Oversight & Regulator Bodies·Lietuvos auditorių rūmai·2 months ago·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy