Key Benefits:
Chapter 1 General provisions
Chapter 2 Appeal access
Chapter 3 Entry into force and transitional provisions
Publication of the auditor examination and qualifications but for the auditors and registered auditors respectively
In accordance with section 33 (4), Seven, in law no. 468 of 17. June 2008, on approved auditors and auditors (revision of the auditing law), shall be determined :
General provisions
§ 1. The examiner ' s examination certificate (auditor exam) and the examination of the examiner ' s qualifications (qualification exam) shall be submitted for each of its examination commissions, which shall be reduced by the auditors ' mission. The auditor exam and the qualification degree shall be made up of a written and oral test.
Paragraph 2. The auditing commission shall lay down the detailed rules for the procedure for the written and oral test.
§ 2. In order to be able to adjust to the written test of the auditor's auditor's examination of auditors, the following shall be required :
1) the auditor's degree (cand). Merc. aud.) has been passed ;
2) the maximum period of eight years after the expiry of the calendar year in which the auditor's examination has been passed ; and
3) participation for at least three years after the 18th birthday. this year in the performance of tasks relating specifically to the auditing of annual accounts, group accounts or corresponding accounting reports, subject to the supervision of a certified auditor, and for at least two years after auditing candidate training ; is passed.
§ 3. In order to adjust to the written part of the requalification of the auditors, the following shall be required :
1) One of the following :
a) the training of the registered accountant from the commercial school / university has been passed ; or
b) the auditor's degree (cand). Merc. aud.) has been passed ; or
c) the auditor training in the trade schools has been carried out, cf. the provisions of the Ministry of Education Ministry for auditing training ;
2) the maximum period of eight years after the end of the calendar year in which one of those referred to in paragraph 1 has been reached. 1 above education has been carried out, and
3) participation for at least three years after the 18th birthday. this year in the performance of tasks relating specifically to the auditing of annual accounts, group accounts or corresponding accounting reports, subject to the supervision of an approved auditor, and in such a way that at least two years have been carried out after the training, cf. no. One is passed.
§ 4. The auditing commission may exempt from the provision in section 2 (2). 1, no. Article 3 (2) and section 3 (3). 1, no. 2.
Paragraph 2. The Corporate and Corporate Management Board may exempt from the provision in section 2 (2). 1, no. 3, section 3, paragraph 3. 1, no. 3.
§ 5. In order to be able to participate in the oral examination by the auditor examination certificate, the written test shall be required that the written test is passed. The tabling of the oral sample shall be made no later than three years after the written test has been passed. The auditors ' mission is a way out of here.
Paragraph 2. The oral examination of the oral test for the qualification of the registered accountants may also be carried out in the case of a written examination at the examination of the auditors for the auditors.
Paragraph 3. A person who has already started the written or oral examination of the auditor three times shall not be able to adjust to this test again. Similarly, a person who, three times, has commenced the written or oral test for the qualification exam may not adjust to this test again. The auditing commission may exempt from the provisions of 1. and 2. Act.
§ 6. The written test of the auditor examination and qualification shall consist of one or more written tasks after the review of the auditing mission. The written and oral oral test shall demonstrate the practical duality of the candidates within the areas covered by the auditors ' official auditors ' s sphere of operation, including task acceptance, the planning and the tasks of the task ; execution, declarations and reports, accounting systems and risk management, corporate accounts, accounting analysis, crisis-counties, regeneration, counselling and assistance in the accounting and tax matters ; financial conditions, value-added, purchase and sale of undertakings ; profitability studies and studies in the context of rationalisation and administrative organisation.
§ 7. A separate assessment shall be given of the written and oral test. In the assessment, the characters 'passed' and 'have not been passed'.
Paragraph 2. To pass the exams, it is necessary that both the written and the oral test have been obtained, the character is "passed".
§ 8. The exam shall be held once a year.
Paragraph 2. Application to adjust to the examination shall be submitted to the auditors ' mission in a form provided for by the Corporate and Corporate Management Board. Unless the second paragraph is determined, the application for the written and oral test shall be received in the Audit Commission by 1. June the year in question. Application for the oral test alone must be received in the auditor Commission by 1. October the year in question.
Paragraph 3. Frame from written test must be received in the auditor Commission by 1. August the year in question. Subsequently, there is no evidence of any special circumstances such as the own disease or death in the immediate family, will be counted as an attempt at the written test.
Paragraph 4. Request for a derogation from Section 2 (2). 1, no. 2, section 3, section 1, no. Article 5 (2) and section 5 (5). 3, must be received in the auditor mission by 1. May the year in question.
§ 9. The Administrative Board shall appoint the auditors to the written and oral tests by the Accounting Commission, according to the recommendation of the auditors Commission. The auditor exams must be a state sautorised auditors and for the qualification of the registered accountants.
Paragraph 2. Written tests are judged by an examiner and at least 2 censors. Oral tests are assessed by an examiner and at least 3 censors. The auditor test shall be a censor of the auditor and at least one censor of a person who is not an accountant. In the qualifying certificate, at least a censor must be registered auditor and at least one censor to be a person who is not an accountant.
Paragraph 3. The members of the auditing commission shall participate as censors in the assessment of the written and oral tests. However, the members of the auditors ' mission that are registered accountants may not participate in the examination of the auditor examination. The Accounting Committee may appoint additional censors for the assessment of written and oral tests by the Audit Board, by setting up the auditors ' mission.
§ 10. For graduating graduation diplomas.
Appeal access
§ 11. Complaguing the examination of an examination, including a degree of examination, may be submitted to the President of the Accounting Commission, which shall transmit it to the President of the Experation Committee. The complaint to be written and substantiated shall be received no later than two weeks after the result of an examination has been proclaimed.
Paragraph 2. An Eksaminator and the censors may, after a review, maintain or modify the assessment. They may also, in consultation with the President of the relevant examination, decide to repeal the examination and to allow a new examination to be examined.
Paragraph 3. The processing of the complaint must be completed and the result notified by the auditor through the auditing Commission President no later than 1 month after the Commission received the complaint.
Entry into force and transitional provisions
§ 12. The announcement shall enter into force on 1. July 2008.
