Concerning the board of directors, there are no special rules in accounting, but according to the Trade Licensing Act, the company has to employ at least one registered accountant. In auditing, a majority (or one of two members) of the board has to be auditors holding a license from CZ, EEA, Switzerland or other countries with which CZ has a special agreement ; English: Act 93/2009 Coll.: http://www.kacr.cz/en/act-on-auditors