TFL Vsebine / Revija SIR*IUS

Auditor's Reporting under the ZFPPIPP Act

Novela ZFPPIPP-F je v insolventne postopke uvedla nekatere pravne institute, ki naj bi pripomogli k učinkovitejšemu vodenju ter zaključku, tako da bi bili uspešno sanirani pravni subjekti, udeleženci takih postopkov. V prispevku obravnavamo predvsem tri postopke, ki so del prisilne poravnave, in sicer postopek preventivnega prestrukturiranja, predlog upnikov za začetek postopka prisilne poravnave ter postopek ponovne prisilne poravnave. Ti pravni instituti zahtevajo tudi vključitev revizorja zaradi izdaje poročil za potrebe posameznega postopka. Prispevek tako povzema značilnosti navedenih institutov ter se osredotoča na način izvedbe revizorjeve naloge, ki bo skladen s pravili revidiranja, prav tako pa opozarja na nekatere posebnosti, ki jih mora revizor upoštevati pri svojem delu.

The recent amendment to the ZFPPIPP Act (ZFPPIPP-F) introduced some legal institutes in insolvency proceedings, which should contribute to a more efficient management and termination of proceedings in a way that will lead to successful reorganisation of legal entities participating in such proceedings. In this paper we focus primarily on three processes that are part of the compulsory composition, namely the preventive restructuring, the creditors' proposal to start insolvency proceedings, and the process of repeated compulsory composition. The underlying reason is the fact that these legal institutes also require the inclusion of an auditor for the purpose of issuing reports for the needs of a particular procedure. This paper summarizes the characteristics of the aforementioned institutes and focuses on the manner in which the auditor's responsibilities are realised and consistent with the rules of auditing, but it also highlights some of the specifics that the auditor should take into account.