{"id":10960,"date":"2026-03-25T07:41:32","date_gmt":"2026-03-25T06:41:32","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=10960"},"modified":"2026-02-18T12:42:50","modified_gmt":"2026-02-18T11:42:50","slug":"povinny-audit","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/","title":{"rendered":"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?"},"content":{"rendered":"<p><strong>Od 1. ledna 2026 vstoupily v \u00fa\u010dinnost z\u00e1sadn\u00ed zm\u011bny v povinnosti auditu \u00fa\u010detn\u00edch z\u00e1v\u011brek. Tyto zm\u011bny vych\u00e1zej\u00ed z novely z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, publikovan\u00e9 ve Sb\u00edrce z\u00e1kon\u016f dne 2. z\u00e1\u0159\u00ed 2025. Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat.<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a01978550862\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a01978550862\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#Co_se_meni_od_roku_2026\" >Co se m\u011bn\u00ed od roku 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#Nove_limity_pro_povinny_audit_od_roku_2026\" >Nov\u00e9 limity pro povinn\u00fd audit od roku 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#Prechodna_ustanoveni_a_casove_hledisko\" >P\u0159echodn\u00e1 ustanoven\u00ed a \u010dasov\u00e9 hledisko<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#Proc_se_pravidla_meni\" >Pro\u010d se pravidla m\u011bn\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#Jak_se_zmeny_dotknou_firem\" >Jak se zm\u011bny dotknou firem?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_se_meni_od_roku_2026\"><\/span><span style=\"font-weight: 400;\">Co se m\u011bn\u00ed od roku 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Od 1. ledna 2026 do\u0161lo k z\u00e1sadn\u00ed zm\u011bn\u011b: <strong>mal\u00e9 \u00fa\u010detn\u00ed jednotky ji\u017e nebudou m\u00edt povinnost nechat si ov\u011b\u0159ovat \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem.<\/strong> Tato zm\u011bna vypl\u00fdv\u00e1 z novely z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00e1 ru\u0161\u00ed ustanoven\u00ed \u00a7 20 odst. 1 p\u00edsm. c) a d). T\u00edm se zcela odstra\u0148uje dosavadn\u00ed povinnost auditu u mal\u00fdch jednotek, kter\u00e9 ji do roku 2025 m\u011bly v p\u0159\u00edpad\u011b, \u017ee p\u0159ekro\u010dily stanoven\u00e9 limity nebo spadaly do ur\u010dit\u00fdch pr\u00e1vn\u00edch forem, typicky <a href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">akciov\u00fdch spole\u010dnost\u00ed.<\/a><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Pro koho povinn\u00fd audit z\u016fst\u00e1v\u00e1<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Zat\u00edmco mal\u00e9 \u00fa\u010detn\u00ed jednotky budou od roku 2026 z povinnosti vy\u0148aty, povinn\u00fd audit se i nad\u00e1le bude t\u00fdkat t\u011bchto skupin:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">St\u0159edn\u00ed firmy budou m\u00edt povinnost auditu v\u017edy, proto\u017ee jejich <strong>velikost obvykle signalizuje vy\u0161\u0161\u00ed ekonomick\u00fd v\u00fdznam a slo\u017eit\u011bj\u0161\u00ed strukturu \u00fa\u010detnictv\u00ed.<\/strong> Novela rovn\u011b\u017e stanovuje nov\u00e9, v\u00fdrazn\u011b vy\u0161\u0161\u00ed limity pro ur\u010den\u00ed, zda \u00fa\u010detn\u00ed jednotka spad\u00e1 do st\u0159edn\u00ed kategorie (nap\u0159. aktiva nad 120 mil. K\u010d, obrat nad 240 mil. K\u010d). Spln\u011bn\u00ed dvou ze t\u0159\u00ed krit\u00e9ri\u00ed ve dvou po sob\u011b jdouc\u00edch \u00fa\u010detn\u00edch obdob\u00edch znamen\u00e1 povinnost auditu.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Velk\u00e9 firmy maj\u00ed povinnost auditu ze z\u00e1kona i nad\u00e1le. Tyto subjekty obvykle <strong>dosahuj\u00ed vysok\u00fdch obrat\u016f a rozs\u00e1hl\u00fdch aktiv,<\/strong> a proto u nich audit funguje jako kl\u00ed\u010dov\u00fd n\u00e1stroj d\u016fv\u011bryhodnosti pro investory, banky a regul\u00e1tory. Povinnost auditu u velk\u00fdch jednotek se nem\u011bn\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. Subjekty ve\u0159ejn\u00e9ho z\u00e1jmu<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bez ohledu na svou velikost z\u016fst\u00e1vaj\u00ed povinn\u00e9mu auditu pod\u0159\u00edzeny v\u0161echny tzv. <strong>subjekty ve\u0159ejn\u00e9ho z\u00e1jmu, <\/strong>mezi kter\u00e9 pat\u0159\u00ed nap\u0159\u00edklad:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">banky,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">poji\u0161\u0165ovny,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">penzijn\u00ed spole\u010dnosti,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">emitenti cenn\u00fdch pap\u00edr\u016f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tyto subjekty jsou auditov\u00e1ny z d\u016fvodu vysok\u00fdch n\u00e1rok\u016f na<strong> transparentnost a ochranu<\/strong> ve\u0159ejn\u00e9ho z\u00e1jmu. Povinnost se tedy nem\u011bn\u00ed ani po roce 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nove_limity_pro_povinny_audit_od_roku_2026\"><\/span><span style=\"font-weight: 400;\">Nov\u00e9 limity pro povinn\u00fd audit od roku 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Aby \u00fa\u010detn\u00ed jednotka spadala do kategorie st\u0159edn\u00ed nebo velk\u00e9 (a tedy m\u011bla audit povinn\u011b), mus\u00ed p\u0159ekro\u010dit alespo\u0148 dv\u011b ze t\u0159\u00ed krit\u00e9ri\u00ed ve dvou po sob\u011b jdouc\u00edch \u00fa\u010detn\u00edch obdob\u00edch.<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><b>Krit\u00e9rium<\/b><\/th>\n<th><b>Nov\u00fd limit od roku 2026<\/b><\/th>\n<th><b>P\u016fvodn\u00ed limit<\/b><\/th>\n<\/tr>\n<tr>\n<th><b>Aktiva<\/b><\/th>\n<th><span style=\"font-weight: 400;\">120 mil. K\u010d<\/span><\/th>\n<th><span style=\"font-weight: 400;\">40 mil. K\u010d<\/span><\/th>\n<\/tr>\n<tr>\n<th><b>Ro\u010dn\u00ed obrat<\/b><\/th>\n<th><span style=\"font-weight: 400;\">240 mil. K\u010d<\/span><\/th>\n<th><span style=\"font-weight: 400;\">80 mil. K\u010d<\/span><\/th>\n<\/tr>\n<tr>\n<th><b>Po\u010det zam\u011bstnanc\u016f<\/b><\/th>\n<th><span style=\"font-weight: 400;\">v\u00edce ne\u017e 50<\/span><\/th>\n<th><span style=\"font-weight: 400;\">50<\/span><\/th>\n<\/tr>\n<\/thead>\n<\/table>\n<p><span style=\"font-weight: 400;\">Tato infla\u010dn\u00ed \u00faprava v\u00fdrazn\u011b zmen\u0161uje po\u010det firem, kter\u00e9 budou povinn\u00fd audit podstupovat. Odhaduj\u00ed se tis\u00edce podnik\u016f, kter\u00e9 od roku 2026 auditem proj\u00edt nemus\u00ed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prechodna_ustanoveni_a_casove_hledisko\"><\/span><span style=\"font-weight: 400;\">P\u0159echodn\u00e1 ustanoven\u00ed a \u010dasov\u00e9 hledisko<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pro \u00fa\u010detn\u00ed obdob\u00ed zapo\u010dat\u00e1 p\u0159ed 1. 1. 2026 se pou\u017eije dosavadn\u00ed pr\u00e1vn\u00ed \u00faprava.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pro \u00fa\u010detn\u00ed obdob\u00ed zapo\u010dat\u00e1 od 1. 1. 2026 se ji\u017e mal\u00e9 \u00fa\u010detn\u00ed jednotky auditovat nepovinn\u011b.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">U \u00fa\u010detn\u00edch jednotek, jejich\u017e \u00fa\u010detn\u00ed rok odpov\u00edd\u00e1 kalend\u00e1\u0159n\u00edmu roku:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">k 31. 12. 2023 plat\u00ed p\u016fvodn\u00ed limity,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">k 31. 12. 2024 ji\u017e plat\u00ed limity novelizovan\u00e9.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Proc_se_pravidla_meni\"><\/span><span style=\"font-weight: 400;\">Pro\u010d se pravidla m\u011bn\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Infla\u010dn\u00ed vlivy a zastaral\u00e9 limity<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Jedn\u00edm z nejz\u00e1sadn\u011bj\u0161\u00edch argument\u016f je fakt, \u017ee limity pro povinn\u00fd audit i kategorizaci \u00fa\u010detn\u00edch jednotek z\u016fst\u00e1valy p\u0159ibli\u017en\u011b 15 let beze zm\u011bny. Za tu dobu narostly:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pr\u016fm\u011brn\u00e9 obraty firem,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">hodnota majetku,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mzdov\u00e9 n\u00e1klady,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">celkov\u00fd objem ekonomick\u00e9 aktivity.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kv\u016fli tomu se do povinn\u00e9ho auditu postupn\u011b dost\u00e1valy i firmy, kter\u00e9 p\u016fvodn\u011b spadaly mezi mal\u00e9 a audit pro n\u011b nebyl zam\u00fd\u0161len. Jak uv\u00e1d\u00ed Komora auditor\u016f i odborn\u00e9 port\u00e1ly, pr\u00e1v\u011b infla\u010dn\u00ed n\u00e1r\u016fsty byly d\u016fvodem k v\u00fdrazn\u00e9mu <strong>zv\u00fd\u0161en\u00ed limit\u016f pro audit i kategorizaci.<\/strong><\/span> <span style=\"font-weight: 400;\">V\u00fdsledkem je, \u017ee nov\u00e1 legislativa limity nav\u00fd\u0161ila a\u017e trojn\u00e1sobn\u011b, aby odpov\u00eddaly re\u00e1ln\u00fdm ekonomick\u00fdm podm\u00ednk\u00e1m. Nap\u0159\u00edklad limit obratu se zvy\u0161uje z 80 mil. K\u010d na 240 mil. K\u010d.<\/span><a href=\"https:\/\/www.jake-james.cz\/blog\/komu-se-zrusi-povinny-audit-ucetni-zaverky\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/p>\n<h3><span style=\"font-weight: 400;\">Nep\u0159im\u011b\u0159en\u00e1 administrativn\u00ed a finan\u010dn\u00ed z\u00e1t\u011b\u017e pro mal\u00e9 firmy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pro mnoho mal\u00fdch podnik\u016f p\u0159edstavoval povinn\u00fd audit:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">velkou administrativn\u00ed z\u00e1t\u011b\u017e \u2013 nutnost p\u0159edkl\u00e1dat dokumenty, p\u0159ipravovat podklady, vysv\u011btlovat postupy,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">v\u00fdraznou finan\u010dn\u00ed z\u00e1t\u011b\u017e \u2013 audit \u010dasto stoj\u00ed statis\u00edce korun, u n\u011bkter\u00fdch subjekt\u016f dokonce i v\u00edce.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Podle dostupn\u00fdch \u00fadaj\u016f se n\u00e1klady na audit b\u011b\u017en\u011b pohybuj\u00ed od ni\u017e\u0161\u00edch statis\u00edc\u016f a\u017e po miliony korun, a to v z\u00e1vislosti na velikosti a komplexnosti firmy. Pr\u00e1v\u011b to je pro mal\u00e9 podniky zna\u010dn\u011b zat\u011b\u017euj\u00edc\u00ed a \u010dasto neekonomick\u00e9.<\/span><a href=\"https:\/\/www.podnikatel.cz\/aktuality\/tisice-firem-se-od-pristiho-roku-vyhnou-povinnemu-auditu\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/p>\n<h3><span style=\"font-weight: 400;\">Pot\u0159eba zp\u0159ehlednit syst\u00e9m kategorizace \u00fa\u010detn\u00edch jednotek<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">P\u016fvodn\u00ed pr\u00e1vn\u00ed \u00faprava byla <strong>pom\u011brn\u011b slo\u017eit\u00e1<\/strong> a vedla k situac\u00edm, kdy nap\u0159\u00edklad dv\u011b spole\u010dnosti spadaly do stejn\u00e9 kategorie, ale pouze jedna z nich m\u011bla povinnost nechat si \u00fa\u010detn\u00ed z\u00e1v\u011brku auditovat, zat\u00edmco druh\u00e1 nikoli. To zp\u016fsobovalo nerovn\u00e9 podm\u00ednky uvnit\u0159 jedn\u00e9 skupiny \u00fa\u010detn\u00edch jednotek.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Novela tuto nerovnost odstra\u0148uje t\u00edm, \u017ee <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-ucetni-jednotka\/\" target=\"_blank\" rel=\"noopener\">mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/a> z povinn\u00e9ho auditu zcela vy\u0159azuje. Povinnost auditu se nov\u011b t\u00fdk\u00e1 pouze jasn\u011b definovan\u00fdch skupin \u2013 tedy st\u0159edn\u00edch, velk\u00fdch \u00fa\u010detn\u00edch jednotek a subjekt\u016f ve\u0159ejn\u00e9ho z\u00e1jmu. Hlavn\u00edm c\u00edlem zm\u011bny je nastavit <strong>jednoduch\u00fd, p\u0159ehledn\u00fd a logick\u00fd syst\u00e9m<\/strong>, kde bude samotn\u00e1 velikost \u00fa\u010detn\u00ed jednotky rozhoduj\u00edc\u00edm krit\u00e9riem pro to, zda mus\u00ed b\u00fdt audit provedena.<\/span><\/p>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Jak_se_zmeny_dotknou_firem\"><\/span><span style=\"font-weight: 400;\">Jak se zm\u011bny dotknou firem?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Firmy, kter\u00e9 si polev\u00ed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Mal\u00e9 \u00fa\u010detn\u00ed jednotky, kter\u00e9 doposud povinn\u011b audit podstupovaly, od roku 2026 tuto povinnost m\u00edt nebudou.<strong> Odhadem p\u016fjde a\u017e o 10 tis\u00edc firem.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Firmy, kter\u00e9 si povinnost udr\u017e\u00ed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">St\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky, a to ji\u017e pro prvn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku po za\u0159azen\u00ed do dan\u00e9 kategorie.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Novela z\u00e1kona o \u00fa\u010detnictv\u00ed \u00fa\u010dinn\u00e1 od 1. ledna 2026 z\u00e1sadn\u011b m\u011bn\u00ed povinnosti t\u00fdkaj\u00edc\u00ed se auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mal\u00e9 \u00fa\u010detn\u00ed jednotky ji\u017e audit m\u00edt nemus\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Povinnost auditu z\u016fst\u00e1v\u00e1 pouze pro st\u0159edn\u00ed, velk\u00e9 a subjekty ve\u0159ejn\u00e9ho z\u00e1jmu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do\u0161lo k v\u00fdznamn\u00e9mu nav\u00fd\u0161en\u00ed limit\u016f pro kategorizaci i povinn\u00fd audit (120 \/ 240 \/ 50).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zm\u011bny se uplatn\u00ed u \u00fa\u010detn\u00edch obdob\u00ed zapo\u010dat\u00fdch od roku 2026.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00fdsledkem je <strong>sn\u00ed\u017een\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee<\/strong> pro podnikatele a v\u00fdrazn\u00e1 redukce po\u010dtu auditovan\u00fdch subjekt\u016f.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna 2026 vstoupily v \u00fa\u010dinnost z\u00e1sadn\u00ed zm\u011bny v povinnosti auditu \u00fa\u010detn\u00edch z\u00e1v\u011brek. Tyto zm\u011bny vych\u00e1zej\u00ed z novely z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, publikovan\u00e9 ve Sb\u00edrce z\u00e1kon\u016f dne 2. z\u00e1\u0159\u00ed 2025. Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat. Co se m\u011bn\u00ed od roku 2026 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":10907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[166,310,54,17,25],"class_list":["post-10960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-finance","tag-penize","tag-podnikani","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?<\/title>\n<meta name=\"description\" content=\"Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?\" \/>\n<meta property=\"og:description\" content=\"Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-25T06:41:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1702\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?","description":"Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/","og_locale":"cs_CZ","og_type":"article","og_title":"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?","og_description":"Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat.","og_url":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2026-03-25T06:41:32+00:00","og_image":[{"width":2560,"height":1702,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg","type":"image\/jpeg"}],"author":"Tereza Mal\u00edkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Tereza Mal\u00edkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"5 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/"},"author":{"name":"Tereza Mal\u00edkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"headline":"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?","datePublished":"2026-03-25T06:41:32+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/"},"wordCount":1114,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg","keywords":["Finance","pen\u00edze","Podnik\u00e1n\u00ed","\u00da\u010detnictv\u00ed","Z\u00e1kony"],"articleSection":["\u00da\u010detnictv\u00ed a dan\u011b"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/","url":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/","name":"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg","datePublished":"2026-03-25T06:41:32+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e"},"description":"Novela p\u0159in\u00e1\u0161\u00ed v\u00fdrazn\u00e9 zv\u00fd\u0161en\u00ed limit\u016f a z\u00e1rove\u0148 z\u00fa\u017een\u00ed okruhu \u00fa\u010detn\u00edch jednotek, kter\u00e9 mus\u00ed audit povinn\u011b absolvovat.","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/01\/ucetni-zaznamy-scaled.jpeg","width":2560,"height":1702,"caption":"\u00fa\u010detn\u00ed doklady"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/povinny-audit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"Povinn\u00fd audit od roku 2026: Co se m\u011bn\u00ed?"}]},{"@type":"WebSite","@id":"https:\/\/orangeacademy.cz\/clanky\/#website","url":"https:\/\/orangeacademy.cz\/clanky\/","name":"Blog Orange Academy","description":"Kurzy, rekvalifikace, lep\u0161\u00ed pr\u00e1ce i \u017eivot","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/orangeacademy.cz\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/4ffd8469465f64a0746bdedcf094510e","name":"Tereza Mal\u00edkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0428bf3da72e3ab3df79c9f2997f275a3d67911de1bb6f0e1f4b4ab2f1fa68b9?s=96&d=wavatar&r=g","caption":"Tereza Mal\u00edkov\u00e1"},"url":"https:\/\/orangeacademy.cz\/clanky\/author\/drbohlavova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/10960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=10960"}],"version-history":[{"count":8,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/10960\/revisions"}],"predecessor-version":[{"id":11011,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/10960\/revisions\/11011"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/10907"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=10960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=10960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=10960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}