Tax advisers and auditors: similarities and differences

Authorisation and service

Section 2(1)(e) covers auditors, tax advisers, other authorised tax assistance and external accounting. It is not limited to an individual professional title; advisory companies may be relevant. For a lawyer providing tax assistance assess the substance and overlapping professional rules.

Auditing supplies extensive accounting information, but an audit opinion is not itself AML identification or a beneficial owner record. Customer identity, representation, purpose and risk checks must be demonstrable under the relevant procedure. Link useful audit evidence to the AML file rather than automatically copying the whole audit archive.

Relationship or occasional engagement

Expected continuity or repetition determines a relationship under section 4(2). Its customer checks do not depend on the general value threshold. Occasional assistance requires separate sections 7 and 9 assessment. FAÚ’s sector interpretation uses the subject matter rather than merely the adviser’s fee.

Record the classification and value evidence. Preparing a return for a high-turnover company is not a small transaction solely because the fee is modest. A further engagement may require reassessment where repetition was not initially expected.

Professional protection

Section 26 provides reporting and information exceptions for specified auditor and tax adviser information connected with legal status and representation in proceedings. Its source and the particular circumstances matter. Not all suspicious entries in accounting records are exempt merely because advice is paid for.

For complex overlaps record the legal reason and use current chamber procedures. The section 27 lawyer/notary regime is not automatically every adviser’s regime. Do not disclose an unresolved issue as a public accusation and preserve reporting confidentiality.

Under section 26(3), auditors submit reports through the Czech Chamber of Auditors and tax advisers through the Czech Chamber of Tax Advisers. The same provision names the Czech Chamber of Enforcement Officers for judicial enforcement officers. These are statutory profession-specific channels, not optional substitutes for the general FAÚ form.

Supervision and operations

Professional chambers have section 35 powers alongside FAÚ’s statutory role. Procedures should address access, training, updates, handovers and suspicion escalation. Adapt chamber templates to actual services and duties; completing a cover page does not prove implementation.