Slovak Republic

  • Capital: Bratislava 
  • Population: approx. 5,450,000 
  • Language: Slovak 
  • Part of the EU since: 2004 

Member Bodies

Professional Bodies

No. of membersThe number of practicing auditors is 782.  
The number of practicing audit firms is 239. 
Institute staff9
Date of establishment1992 
Local branchesYes, Bratislava, Trnava, Banská Bystrica, Košice 
Subject to public oversight Yes
Public oversight authority Auditing Oversight Authority (UDVA) 
Involvement in Qualification and Market AccessSKAU
Initial educationYes
Approval and registrationNo (UDVA)
Continued Professional DevelopmentYes
Standard settingNo (UDVA)
Quality assuranceYes (only audits of non-PIEs, PIEs: UDVA) 
Disciplinary measuresYes (only audits of non-PIEs, PIEs: UDVA) 


ProfessionsCertified Auditor – CA 
Professional bodySKAU
Protected titleYes
Reserved activities1Statutory audit 
Included authorisationsArt.21, par.4: An auditor and an audit firm may also provide non-audit services. Slovakia fully adopted ISAs and the IFAC Code of Ethics for Professional Accountants since 2004.  The provision of non-audit services to audit clients is fully compliant with IFAC standards. 


Certified Auditor
Regulated professionYes
Public oversight authorityAuditing Oversight Authority (UDVA) 


Certified Auditor
General initial education steps (without possible exemptions)As per Act on Statutory Audit No. 423/2015 Coll., Article 3, par. (1) and (2), an individual has to be registered as “Auditor’s assistant” in SKAU. He/she has to have 5 years professional experience in accounting. Out of these 5 years’ experience, an individual must complete a minimum of three years’ practical training focused on audit of no less than 3,000 hours, two-thirds of which should be with an auditor or an audit firm that is registered in the register of auditors or the register of audit firms (hereafter referred to as “Relevant register”), with an EU auditor or an audit firm of another EU Member State. 
(3) The period during which the extent of the practical training referred to in the preceding paragraph may last is a maximum of six years, including the interruption of practice according to Article 12 paragraph 6.  
(4) An assistant auditor shall take part in practical training under the supervision of a trainer who:  
performs the activities of an auditor as their main activity throughout the year 
has at least three years of practical experience in the audit profession 
has a good reputation 
has not been subject to disciplinary measures pursuant to Article 44 and sanctions pursuant to Article 60 
has fulfilled their liabilities towards SKAU  
Further preconditions for getting the licence: full legal capacity; good reputation; second-level university degree; passing the audit exam. 


Certified Auditor
No. of qualified professionalsThe number of practicing auditors is approximately 800.  
The number of practicing audit firms is approximately 240. 
No. of new trainees per yearOn average 70   
No. of people taking the professional examination55 – data 2019 
No. of people passing the professional examination15 – data 2019 

Market access – qualified professionals

Certified Auditor
Registration requiredYes
Competent authority for registrationUDVA
Cost of appointment/ registration€200 for auditor 
€1,000 for audit company  
Oath requiredYes
Insurance requiredYes
Professional address requiredYes