Overview (table of contents) Chapter 1 General provisions
Chapter 2 right of appeal
Date of entry into force and transitional provisions Chapter 3 The full text of the ordonnance on auditor exam and Qualification exam for Chartered Accountants and registered Auditors
Under section 33, paragraph 7, of law No. 468 of 17. June 2008 on approved Auditors and audit firms (revisorloven) shall be determined:
§ 1. Exam for Chartered Accountants (auditor exam) and examination for registered Accountants (Qualification exam) are presented for each exam Commission established by the statutory auditor the Commission. Both auditor exam and Qualification exam consists of a written and an oral examination.
(2). Auditor the Commission shall lay down detailed rules concerning the procedure for the written and the oral test.
§ 2. In order to prepare for the written test for accountant exam for Chartered Accountants is required:
1) to Auditor kandidateksamen (cand. merc. AUD.) is passed,
2) that not more than 8 years has elapsed after the expiration of the calendar year in which the auditor kandidateksamen is passed, and
3) participation for at least 3 years after the age of 18. years in the execution of tasks, in particular relating to audits of annual accounts, consolidated accounts or similar financial reporting under the supervision of a certified public accountant, and so that at least 2 years have taken place after the auditor kandidatuddannelsen is passed.
§ 3. In order to prepare for the written part of the qualifying examination for registered accountants are required:
1) one of the following:
(a)) that the training for registered accountant from Business School/University are passed, or
b) auditor kandidateksamen (cand. merc. AUD.) is passed, or
c) auditor training on trade schools are implemented, see. provisions of the Ministry of Education Decree on auditor training,
2) that not more than 8 years has elapsed after the expiration of the calendar year in which one of the in no. 1, the education is completed, and
3) participation for at least 3 years after the age of 18. years in the execution of tasks, in particular relating to audits of annual accounts, consolidated accounts or similar financial reports, under the supervision of a certified auditor, and so that at least 2 years after training has taken place, see. Nr. 1, is passed.
§ 4. Auditor the Commission may exempt from the provisions of article 2, paragraph 1, no. 2, and article 3, paragraph 1, no. 2.
(2). The Danish Commerce and companies agency may exempt from the provisions of article 2, paragraph 1, no. 3, and article 3, paragraph 1, no. 3.
§ 5. In order to be able to participate in the oral test by auditor exam Qualification exam is required, respectively that the written test is passed. Option for the oral test shall take place no later than 3 years after the date of the written test is passed. Auditor the Commission may exempt from here.
(2). Option to the oral examination for the qualification examination for registered accountants can also happen if the written test at the exam for Chartered Accountants is passed.
(3). A person who has commenced 3 times the written or oral test for the auditor exam, can not adjust to this test again. Similarly, a person who has commenced 3 times the written or oral examination for the qualification exam, not set up for this test again. Auditor the Commission may exempt from the provisions of 1. and 2. PT.
§ 6. The written test to respectively auditor exam and Qualification exam consists of one or more written assignments after Auditor the Commission's determination. The written and oral test shall demonstrate the candidates ' practical competence within the areas falling within the Chartered Auditors respectively registered Auditors ' scope, including task acceptance, task planning and execution, statements and reports, assessment of accounting systems and risk management, consolidated financial statements, financial analysis, crisis-stricken companies, succession, advice and assistance in the field of accounting and tax issues, financing conditions, valuations, purchase and sale of businesses, profitability analyses as well as studies in the context of rationalisation and administrative organisation.
§ 7. Be given separate assessment of the written and the oral test. The evaluation used the characters ' pass ' or ' fail '.
(2). In order to pass the exam required that both the written and the oral test is achieved the grade ' passed '.
§ 8. The exam is held once a year.
(2). Application to prepare for the exam is submitted to the Auditor the Commission in a form laid down by the Danish Commerce and companies Agency. Unless otherwise requested, application to set it to the written and oral test to be received in the Commission Auditor no later than 1. June of that year. Application for alone to prepare itself for the oral test shall be received by the Commission no later than the Auditor 1. October of that year.
(3). Unsubscribe from the written examination must be received in the Commission at the latest by the Auditor 1. August that year. Later unsubscribe, which is not the result of special circumstances such as own documented illness or death in the immediate family, will be counted as an attempt by the written test.
(4). Request for a derogation from article 2, paragraph 1, no. 2, § 3, paragraph 1, no. 2, and section 5, paragraph 3, must be received by the Commission no later than 1. Accountant in May that year.
§ 9. The Danish Commerce and companies Agency shall appoint, upon a proposal from the Commission Accountant examiners to the written and oral tests. Examiners for accountant exam must be chartered accountants and registered Auditors Qualification exam to.
(2). Written tests are assessed by an examiner as well as at least 2 censors. Oral tests is assessed by an examiner as well as at least 3 examiners. By auditor exam should have at least a censor be chartered accountant and at least one external examiner be a person who is not an accountant. By qualifying exam should have at least a censor be registered auditor and at least one external examiner be a person who is not an accountant.
(3). Auditor, members of the Commission participate as examiners in the assessment of the written and oral tests. The members of the Commission, who is an auditor registered accountants, however, may not participate in the assessment for accountant exam. The Danish Commerce and companies agency may, upon a proposal from the Commission appoint the Auditor further censors for the assessment of the written and oral tests.
§ 10. For passing the exam made out diploma.
Access to justice
§ 11. Complain about a review, including an examination of the examinee can be submitted for rating, the Chairman of the Commission Auditor who shall forward it to the President of the relevant examining board. The complaint, which must be in writing and reasoned, must be received no later than 2 weeks after the results of an examination has been announced.
(2). Examiner and censors can after a re-review maintain or change the assessment. They may also, in consultation with the Chairman of the concerned examination body decide to terminate the examination and let a new examination.
(3). The treatment of the complaint must be completed and the results communicated to the complainant through the Auditor not later than 1 month after the President of the Commission, that the Commission has received the complaint.
Date of entry into force and transitional provisions
§ 12. The notice shall enter into force on the 1. July 2008.
The Danish Commerce and companies Agency, 26. June 2008 Niels Henrik Englev/Niels Anchor Ring