Analýza a predikce dopadů legislativní změny v kategorizaci účetních jednotek

Abstract

The aim of this master's thesis is to estimate, based on an analysis of the legislative framework and empirical research among the professional public, how the change in thresholds for individual categories of accounting entities will affect the integrity of accounting, honesty in disclosure, and other related aspects . The thesis focuses on Act No. 316/2025 Coll., which amends the Accounting Act by adjusting size thresholds and introducing a categorical principle for mandatory audits. The theoretical part compares the original provisions with the new ones and identifies the benefits and risks of this change. The empirical research is based on a survey of 248 experts, evaluated using factor analysis and non-parametric tests. The results reveal significant professional polarization. The thesis predicts massive "legislative downsizing," with 60% of shifts moving from the medium to the small category, accompanied by the termination of the audit obligation for more than one-fifth of client portfolios. The conclusions warn against the phenomenon of cost-shifting to external data users and the emergence of an information vacuum. In this context, the thesis mentions the possibility of partial redistribution of control activities to certified accountants and tax advisors as a potential solution.