The Auditing Commission is a self-governance body of the Lithuanian Bar Association, performing annual audit of its financial statements and activities. Members of the Auditing Commission are elected in the General Meeting of Lawyers for a term of four years. The Commission consists of 3 members, who have practised as lawyers for at least 5 years.
Once a year, the Commission inspects the financial activities of the Lithuanian Bar Association, reviews the audit report and prepares the annual report, which it presents to the General Meeting of Lawyers.
In its report, the Commission indicates whether sets of the financial statements of the Lithuanian Bar Association meet legislative requirements, also whether the expenses and income of the Lithuanian Bar Association for the reporting period conform to the estimate of expenses and income approved in the General Meeting of Lawyers.
The Commission performs inspection of financial activities using data presented by the auditor who performed the audit and information presented by the Lithuanian Bar Association.
