Zákon č. 540/2007 Z. z. o audítoroch, audite a dohľade nad výkonom auditu a o zmene a doplnení zákona č. 431/2002 Z. z. o účtovníctve v znení neskorších predpisov
This act regulates the profession of auditors, the performance of audits, and the supervision of auditing activities in Slovakia. It ensures the quality and reliability of financial audits. It affects companies requiring audits, auditors, and auditing firms. The act aims to align Slovak regulations with EU standards for auditing.