"4" . . "II/4" . . . . "Ustanoven\u00ED \u00A7 20 odst. 1 p\u00EDsm. a) a b) z\u00E1kona \u010D. 563/1991 Sb., ve zn\u011Bn\u00ED tohoto z\u00E1kona, se poprv\u00E9 pou\u017Eij\u00ED pro zji\u0161t\u011Bn\u00ED podm\u00EDnek vzniku povinnosti ov\u011B\u0159en\u00ED \u00FA\u010Detn\u00ED z\u00E1v\u011Brky auditorem za \u00FA\u010Detn\u00ED obdob\u00ED, kter\u00E9 zapo\u010Dalo v roce 2004 a pozd\u011Bji; do t\u00E9to doby se pou\u017Eije ustanoven\u00ED \u00A7 20 p\u00EDsm. a) a b) z\u00E1kona \u010D. 563/1991 Sb., ve zn\u011Bn\u00ED \u00FA\u010Dinn\u00E9m p\u0159ede dnem nabyt\u00ED \u00FA\u010Dinnosti tohoto z\u00E1kona." .