Czech Statutory Auditor Exam exam-day guide
Czech Statutory Auditor Exam · Prepare for the day ahead.
Your checklist
Invitation letter / registration confirmation from KAČR
The exam is administered by the Chamber of Auditors of the Czech Republic (Komora auditorů České republiky, KAČR). Bring the written or electronic invitation/registration confirmation showing your exam date, time, and venue. Confirm with the provider whether a printed copy is required or an electronic version on your phone is accepted.
Valid photo ID (občanský průkaz or passport)
Bring a government-issued photo ID with your name exactly as registered. A Czech občanský průkaz or a passport is the safest choice. Confirm with the provider which ID types are accepted and whether a driving licence is sufficient.
Proof of completed auditor training / trainee record, if requested
Some candidates are asked to document completion of the prescribed practical training (odborná praxe) or attendance records. Check your invitation for any documents to submit on the day. If unsure, confirm with the provider before the exam.
Payment confirmation of the exam fee
Keep the bank transfer confirmation or receipt for the exam fee (poplatek za zkoušku) available. Confirm with the provider whether proof of payment is checked at registration.
Permitted legal and standards texts
The exam covers Czech auditing law, accounting legislation, and auditing standards. Confirm with the provider in advance which printed or annotated texts, if any, are allowed at your desk; do not assume open-book conditions.
Calculator (non-programmable, no communication capability)
Auditing exams include numerical reasoning on materiality, sampling, and financial analysis. Bring a simple battery-powered calculator. Confirm with the provider whether calculators are permitted and what models are allowed.
Analog watch or silent timepiece
Phones are typically not allowed on the desk. Bring a quiet analog watch so you can pace yourself across the paper. Confirm with the provider what timepieces are permitted.
Pens and pencils in a clear pouch
Bring several blue or black ballpoint pens plus a pencil and eraser for any answer sheet or rough work. Confirm with the provider whether rough paper is supplied or you must bring your own.
Arrive at the venue at least 30 minutes early
Allow time for registration, ID checks, and seating. Locate the building and room in advance, especially if the exam is at the KAČR premises in Prague or another regional venue. Confirm the exact address and room with the provider.
Know the language of delivery and whether a dictionary is allowed
The Czech statutory auditor exam is delivered in Czech. If you are taking it under any language accommodation, confirm with the provider whether a printed dictionary or other aid is permitted.
Review the exam structure and scoring in advance
Understand the parts of the exam (written and oral components, subject areas, and pass thresholds) from the official KAČR information. Confirm with the provider the exact format, duration, and scoring for your sitting.
Personal medication and water
If you need medication or water for health reasons, confirm with the provider whether these may be brought into the exam room. Do not assume food or drink is allowed at the desk.
Plan the day
Re-read the official invitation and confirm every logistical detail: venue address, room, start time, arrival time, ID requirements, permitted materials, and whether any documents must be submitted. If anything is unclear, contact the provider now rather than on the day. Rehearse travel to the venue, including public transport connections and parking, and plan a backup route.
Consolidate your revision around the highest-weight areas: Czech auditing legislation (zákon o auditorech), the auditor's code of ethics, ISAs as adopted for use in the Czech Republic, and Czech accounting law. Do targeted practice on materiality, risk assessment, sampling, and the auditor's report. Stop trying to learn new topics; reinforce what you already know.
Prepare your exam-day kit: ID, invitation, payment confirmation, permitted texts, calculator, watch, pens and pencils, and any approved medication. Put everything in one bag so nothing is forgotten. Check the calculator battery and confirm it has no communication or programmable features.
Do a light review only: skim your own summary notes, key definitions, and the structure of the auditor's report. Avoid heavy new material and avoid late-night study. Confirm the start time and set two alarms. Check the weather and transport disruptions for the morning.
Eat a normal meal, hydrate, and aim for a full night's sleep. Prepare clothes and lay out your kit by the door. If you must travel to another city, confirm your accommodation and arrival time.
Eat a proper breakfast and arrive at the venue at least 30 minutes before the start. Leave your phone and any smart devices switched off and stored as instructed. Present your ID and invitation at registration, take your assigned seat, and set out your pens, calculator, and watch.
Before the paper begins, read the instructions on the cover carefully: number of questions, marks per question, time allowed, and any rules on rough work and answer format. Note the finish time on your watch and plan how long to spend on each section.
Work through the paper strategically. Answer the questions you know first, then return to harder ones. For numerical questions, show your workings so partial credit can be awarded if the marker allows it. For essay or case questions, structure your answer: state the rule, apply it to the facts, and give a clear conclusion.
Watch the clock. Leave the last 10 to 15 minutes to review your answers, check that every question is attempted, and confirm your name and candidate number are on all answer sheets. If you finish early, use the time to recheck calculations and key definitions rather than leaving.
If your sitting includes an oral component, confirm the time and room with the invigilator before leaving. Use the break to organise your thoughts on likely oral topics, but do not discuss the paper with other candidates if the provider prohibits it.
Rules to check
Bring and present valid photo ID matching your registration. If your ID does not match, you may be refused entry. Confirm with the provider which documents are accepted and what to do if your ID is lost or expired.
Arrive before the stated start time. Late arrivals may be admitted only at the invigilator's discretion, and no extra time is normally given. Confirm with the provider the exact late-arrival policy for your sitting.
Phones, smartwatches, and other electronic devices must be switched off and stored as instructed, not kept on your desk. Using an unauthorised device or material may lead to disqualification. Confirm with the provider what is permitted on the desk.
Only permitted materials may be used. Do not bring unauthorised notes, annotated texts, or aids. If you are unsure whether an item is allowed, ask the provider before the exam rather than risk a conduct finding.
Follow the invigilator's instructions on breaks, leaving the room, and talking. In many sittings you may not leave during the exam except with permission. Confirm with the provider the break and toilet policy for your sitting.
Do not communicate with other candidates during the exam, and do not share or discuss exam content afterwards if the provider prohibits it. Breaches may be treated as misconduct.
Scoring and pass criteria are set by the examining body. Understand in advance how marks are allocated and what the pass threshold is for your sitting. Confirm with the provider the exact scoring rules and any options for resitting.
If you have a health condition or need an accommodation, request it from the provider well before the exam. Do not assume adjustments can be arranged on the day.