(1) Audiitorkogu on omavalitsuslikul põhimõttel tegutsev kutseühendus arvestusala audiitortegevuse korraldamiseks era- ja avalikes huvides ning oma liikmete kutsealaste õiguste kaitsmiseks. (2) Audiitorkogu on avalik-õiguslik juriidiline isik. (3) Audiitorkogu juhindub oma tegevuses õigusaktidest, Audiitorkogu põhikirjast, Audiitorkogu organite otsustest, Rahandusministeeriumi otsustest ja ettekirjutustest, vandeaudiitori kutsetegevuse üldtunnustatud normidest ja tavadest ning headest kommetest. (4) Audiitorkogu põhikirjas sätestatakse Audiitorkogu organite töökorraldus, Audiitorkogu liikmete ja Audiitorkogu organite vahelised õigussuhted ning reguleeritakse muid Audiitorkogu pädevuses olevaid küsimusi. (5) Audiitorkogu registreeritakse riigi- ja kohaliku omavalitsuse asutuste riiklikus registris., defineeritakse kõikide Eesti õigusaktide ulatuses, (1) The Board of Auditors is a self-governing professional association which organises audit activities in accountancy in private and public interests and protects the professional rights of its members. (2) The Board of Auditors is a legal person in public law. (3) The Board of Auditors shall operate pursuant to legislation, the statutes of the Board of Auditors, the resolutions of the bodies of the Board of Auditors, the decisions and precepts made by the Ministry of Finance, the generally recognised rules and practice of professional activities of auditors, and good morals. (4) The statutes of the Board of Auditors shall provide for the organisation of work of the bodies of the Board of Auditors, legal relationship between the members of the Board of Auditors and the bodies of the Board of Auditors and regulate other issues within the competence of the Board of Auditors. (5) The Board of Auditors shall be registered in the state register of state and local government agencies., defined within the scope of all Estonian legal instruments
