Auditors for quality control

(1) The quality control is carried out by auditing associations in accordance with subsection (2), or by public accountants or public accounting firms registered as auditors for quality control under section 57a(3) of the Public Accountants Act.
(2) An auditing association is, on application, to be registered with the Chamber of Public Accountants as an auditor for quality control where 1. the right of audit has vested in it for at least three years; 2. at least one member of its management board, or a special representative appointed under section 30 of the Civil Code, is a public accountant registered as an auditor for quality control under section 57a(3) of the Public Accountants Act; 3. the auditing association is entered under section 40a(1), first sentence of the Public Accountants Act. Where an auditing association is instructed to carry out a quality control, the public accountant responsible for the quality control must satisfy the conditions of the first sentence, no. 2.
(3) Section 57a(3a), first sentence and (4) of the Public Accountants Act applies correspondingly.