Auditor applicants gain three Latvija.gov.lv submission routes

Applicants can use Latvija.gov.lv to apply for three auditor-related services, according to the Latvian Association of Certified AuditorsLzra. The association now identifies portal routes for recognition of three years of client annual-report audit experience, recognition of a foreign professional qualification and temporary professional activity as a certified auditorLzraLzraLzra.

These routes are presented as an additional way to apply through the state administration's service portalLzra. The association's qualification guidance continues to direct applicants to the documents required by its rules on recognising audit experience and on certification. Choosing a submission channel is one part of preparing an application for the relevant service.

The Audit Services Law requires an applicant seeking recognition of experience to submit a written application to the associationLikumi. The application confirms compliance with the qualification requirements and the absence of the statutory disqualifying circumstances. Supporting documents include copies evidencing the relevant higher education or foreign auditor qualification and evidence of at least three years of experience in auditing client annual reports and financial auditingLzra.

The law separately addresses applicants seeking rights to provide sustainability-report assurance. Where the applicant takes the sustainability examination, the experience application includes evidence of the specified eight months of sustainability experience. That requirement belongs to the sustainability route and should be distinguished from the general audit-experience service identified on the portal.

After receiving the application and its supporting documents, the association has one month to consider them and decide on recognition of experience and the applicant's right to take the qualification examinations, or refusalLikumi. The decision is communicated in writing. An applicant refused because the documents are incomplete or do not demonstrate compliance may reapply after correcting the deficiencies, subject to the statutory disqualification rules.

The association organises the qualification examinations, which assess both theoretical knowledge and its practical application. Its guidance lists the professional requirements alongside the new portal links, allowing applicants to identify the service they need and the accompanying documents.

The legal framework is the Audit Services Law, particularly sections 10–13, together with the association's application and qualification rules.