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Lithuania·Etar

AVNT restates procedure for challenging auditor-chamber decisions

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.

By Taxxa AI Oy · Published 10 September 2026

Audit

Auditors, auditor assistants and assurance specialists who challenge Lithuanian Chamber of Auditors (LAR)E TAR decisions now face a restated complaints procedure at the oversight authority AVNT. Director's order No. V3-17 of 10 September 2026E TARE TAR restates in full the 2017 order No. V3-7 approving the procedure for examining complaints against LAR decisionsE TAR, acting under Article 95(3) of the Finansinių ataskaitų audito ir kitų užtikrinimo paslaugų įstatymasE TAR and agreed with the Ministry of Finance by letter of 4 September 2026.

Standing is extended: besides auditor assistants and auditors, applicants for the užtikrinimo specialistas certificate and tvarumo atskaitomybės užtikrinimo specialists may complain to AVNT about LAR decisions listed in Article 95(2) of the ĮstatymasE TARE TAR. A complaint is the full set of documents needed for a decisionE TAR and must give the complainant's name, address and contact detailsE TAR, the groundE TAR, the contested decision with its delivery dateE TAR, each demandE TAR, the facts, arguments and reasons behind every demandE TAR, and a list of annexed evidenceE TAR. For grade challenges to auditor or sustainability-assurance qualification exams, reasons are required task by taskE TAR, with the legal provisions and syllabus literature supporting the complainant's solution and the grade's lack of foundationE TARE TAR.

The contested LAR decision and proof of its delivery date travel with the complaintE TAR; annexes must be signed and foreign-language documents translated with the translator's signature, or they are disregardedE TARE TARE TAR. The complaint must be signedE TAR, with proof of authority for representativesE TAR and a qualified signature or verifiable form for electronic filingE TAR. Only legible qualifying complaints are examined, with notice within 3 working days otherwiseE TAR; off-competence complaints are forwarded within 5 working daysE TAR. Complaints are also left unexamined where a court or AVNT already decided the same matter without new dataE TAR, or more than 10 working days passed since delivery of the contested decisionE TAR.

Filing runs through the Article 95(3) deadlineE TAR, with late complaints unexamined on 3 working days' noticeE TAR. Submission is direct, by registered post or AVNT's website emailE TAR. Examination follows the Article 95(3) deadline from the complete fileE TAR; the clock stops while AVNT awaits requested materialE TAR.

On the merits AVNT upholds or rejects with reasonsE TAR: new exam score, paper marking or free re-sit for grade casesE TAR; no testing in individual areas for waiver casesE TAR; crediting the 8-month practice under Articles 21(1)(2) and 46(1)(3)E TAR; crediting outside-LAR or equivalent hours under Article 92(8) toward Articles 49(2) and 53(2)(2)E TAR. Notice goes within 3 working days with facts, acts, reasons and appeal routeE TARE TAR, and LAR is told of upheld decisionsE TAR. Examination may end after a 20-working-day information default, lapse of the grievance, withdrawal, death or absence of legal effectE TARE TAR. AVNT decisions are appealable under the Administracinių bylų teisenos įstatymas within one month of deliveryE TARE TAR.

Legal basis: AVNT direktoriaus 2026 m. rugsėjo 10 d. įsakymas Nr. V3-17, restating the 2017 m. vasario 27 d. įsakymas Nr. V3-7; Lietuvos Respublikos finansinių ataskaitų audito ir kitų užtikrinimo paslaugų įstatymas, Article 95.

File any challenge to a LAR decision with the full document set inside the Article 95(3) deadline, observing the 10-working-day filing limit and the signature and translation formalities.

Sources

  1. Dėl Audito, apskaitos, turto vertinimo ir nemokumo valdymo tarnybos prie Lietuvos Respublikos finansų ministerijos direktoriaus 2017 m. vasario 27 d. įsakymo Nr. V3-7 „Dėl Skundų dėl Lietuvos auditorių rūmų sprendimų nagrinėjimo tvarkos aprašo patvirtinimo“ pakeitimo
  2. Dėl Skundų dėl Lietuvos auditorių rūmų sprendimų nagrinėjimo tvarkos aprašo patvirtinimo
  3. Lietuvos Respublikos finansinių ataskaitų audito įstatymo Nr. VIII-1227 pakeitimo įstatymas

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