Chapter 1	Revision GED
Chapter 2	Appeal access
Chapter 3	Entry into force and transitional provisions

Publication of the auditor's examination for public auditors and so on.

Purses of section 3 a, paragraph Article 33 (2) and section 33 (2). Six, in the accountants law, law no. 468 of 17. June 2008, as amended by law no. 617 of 12. June 2013, and section 4 (4). Six, in law number. 617 of 12. June 2013 amending the auditor law and the rule of financial activities shall be fixed :

Chapter 1

Revision GED

§ 1. The auditor ' s examination certificate shall be submitted to an examination commission to be reduced by the auditors ' mission. The auditor's examination is made up of a written and an oral test. The written examination shall comprise three separate examinations, called module A, B and C.

Paragraph 2. The auditing commission shall lay down detailed guidelines for the procedure for the written and oral test.

§ 2. In order to be able to adjust to the written test for the auditor test, the time limit for registration shall be required at the time of the date of entry

1) One of the following :

a) the auditor's degree (cand.merc.aud.) has passed, or

b) that another nominate has been passed and the requirements laid down in section 3 (3). 1 and 2 are fulfilled, and

2) 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, at least one year, after the candidate training, cf. no. 1 has been passed, and at least two years have been in the past three years prior to the date of registration for the auditor examination.

Paragraph 2. The Danish Agency shall be exempt from the provision referred to in paragraph 1. 1, no. 2, including in terms of experience gained in a country other than Denmark. Request for a derogation shall be received in the Danish Business Authority at the latest by 1. May the year in question.

§ 3. A master's exam, cf. Section 2 (2). 1, no. 1 (b), together with additional or other Danish or foreign training elements, shall be as a minimum :

1) satisfy the access requirements to the auditor candidate studio (cand.merc.aud) and

2) include subjects of audits, accounting, tax and commercial law equivalence of the professions in the auditor candidate studio (cand.merc.aud) and have a degree of at least 60 ECTS points.

Paragraph 2. A candidate setting himself on the basis of section 2 (2). 1, no. in writing. (b) (b), together with the recommendation to the written test, attach a statement to the institution of a training institution which provides the accountants ' master training (cand.merc.aud) of which it is stated that :

1) the candidate complies with the auditor candidate studio (cand.merc.aud) and

2) the applicant ' s subject of audits, accounting, tax and commercial equivalence of the constituent subject of the auditor ' s candidatory study (cand.merc.aud).

§ 4. A person who has initiated a module three times on a module subject to the written test may not be prepared for that module again, cf. however, paragraph 1 TWO, THREE. Act. The initiating of a module in accordance with the examination referred to in section 13 shall be included in the use of 1. Act.

Paragraph 2. In order to pass the written test all three written modules shall be passed within a period of four years. If a module has been passed earlier than four years before the third module is passed, it must first be passed on a new one. A candidate to pass a module new will have three new attempts to pass the module in question.

Paragraph 3. The auditing commission may exempt from the provision in paragraph 1. 1. Request for a derogation must have been received in the Audit Commission by 1. May the year in question.

Paragraph 4. Moreover, the auditing committee may exempt from the provision in paragraph 1. TWO, ONE. Act. Request for a derogation must have been received in the Audit Commission by 1. May of the year in which the person is nominating for the final written module. If the Audit Commission is granted a derogation, this will be conditional upon the relevant final written module.

§ 5. In order to be able to participate in the oral examination by the auditor, the written test has been required. The oral question shall be taken at the latest three years after the written test has been passed.

Paragraph 2. A person who has initiated the oral test three times has not been able to adjust to the test again. The oral test must have been passed not later than four years after the candidate has adjusted to the oral trial for the first time. Beginning of the oral test according to the examination referred to in paragraph 13 shall be included in the use of 1. Act.

Paragraph 3. The auditing commission may exempt from the provisions of paragraph 1. ONE, TWO. pkt., and paragraph. 2. Request for a derogation must have been received in the Audit Commission by 1. March for the first half of the test and no later than 1. September for the test in the second half of the year concerned.

§ 6. The written and oral oral test shall demonstrate the practical duality of the candidate in the areas under state sautorised auditors ' business, cf. the Article 1 (1) of the auditor shall : Two and three.

Paragraph 2. The written examination in Module A, which has a duration of two hours, must cover the areas of ethics and independence and shall concentrate on the following professional content : the acceding of the accountant and deduction, task acceptance, reporting on economic offences ; Ethics, confidentiality, independence and quality control.

Paragraph 3. The written examination in Module B, which has a duration of six hours, must cover the areas of auditing drawings and other statements in the accounts and shall concentrate on the following professional content : the planning and execution of the tasks and the abandonment of the tasks ; statements and reports, assessment of accounting systems and internal controls, risk management, accounting analysis, profitability analysis, and questions related to the submission of annual reports and group accounts.

Paragraph 4. The written examination in Module C, which has a duration of four hours, must cover the areas of other declarations, tax, company law and commercial law, and shall concentrate on the following professional content : Crisis-a business, generation of generation ; questions relating to taxation, financing conditions, valuation, purchase and sale of undertakings, as well as studies in connection with rationalisation and administrative organisation.

§ 7. Each of the three examinations included in the written test shall be assessed separately and of the oral test. In the assessment, the characters 'passed' and 'have not been passed'.

Paragraph 2. In order to pass the test, the character is required to have been obtained by all three examinations included in the written test and at the oral test.

§ 8. The three examinations included in the written test shall be held each year at a minimum of 10 days in the second half year. The Mundate exams are to be held twice a year, once in the first half of the year and once in the second half of the year.

Paragraph 2. Application to adjust to the examination shall be submitted to the auditors commission in a form provided by the Danish Agency for the Administrative Board. Application to adjust to one or more of the written examinations included in the written test shall be received in the auditor Commission by 1. June the year in question. The application shall contain information on the qualifications of the candidate Member States and the candidate wishes to enroll in the oral test in the second half of the year provided that all written modules have been passed. Application for the oral test alone must be received in the auditor Commission by 1. April for the first half of the test and no later than 1. October for the second half of the year in question.

Paragraph 3. Frame from a written examination shall be received in the auditors mission no later than seven calendar days before the examination of the examinations, cf. paragraph 4. Later on, absence from documented specific conditions will be considered as an attempt at the degree of examination in question.

Paragraph 4. The dates for the examination of the three examinations included in the written test shall be published annually by 31. March to the Corporate Homepage.

Paragraph 5. Dissenting from the oral sample must be received in the Audit Commission by the 15. April for the first half of the test and no later than 15. October for the second half of the year in question. Subsequently, there will be an attempt at the oral test to be considered as a trial.

§ 9. The Danish Agency for the Management Board shall, according to the recommendation of the auditors board, examiners to the written and oral tests. The auditors shall be a state sautorised auditors.

Paragraph 2. Written tests are judged by an examiner and a censor. Censor has to be a state sautorised accountant.

Paragraph 3. Oral tests are judged by an examiner and two censors. The one censor must be a state certified auditor and the other censor must be a person who is not an accountant.

Paragraph 4. The members of the auditing Commission shall participate among the censors by the assessment of the written and oral tests. The members of the auditors shall be able to participate as examiners by the evaluation of the oral tests, cf. however, paragraph 1 ONE, TWO. Act. The Management Board may appoint additional censors for the assessment of written and oral tests by the Accounting Commission.

Paragraph 5. The Management Board may exempt from the requirements referred to in paragraph 1. TWO, ONE. pkt., by the written examination in Module A, if this examination is conducted as a multiple-choice task. Ending the option after 1. Pkton, the examination of the examination alone by an examiner.

Paragraph 6. The Management Board may in the Agency referred to in paragraph 1. FIVE, TWO. ... The case referred to in paragraph 1 shall be derogating from the request of the Audit Commission. ONE, TWO. Act.

§ 10. For graduating the exam, a diploma is made out.

Chapter 2

Appeal access

§ 11. Complaguing the examination of an examination, including a degree of examination, may be submitted to the President of the auditors ' mission of the examination. The complaint to be written and substantiated shall be received within two weeks of the fact that the result of an examination has been submitted to the examiner.

Paragraph 2. Examinator and censors (the evaluation committee) may, after a review, maintain or modify the assessment, cf. however, paragraph 1 3 and 4.

Paragraph 3. In the event of a review of the assessment of a written task between examiner examiner and censor, the task of a new assessment committee shall be assessed, which shall make the final assessment. The new assessment committee must consist of an examiner and a censor, who may not have been members of the original assessment committee.

Paragraph 4. If a review of the evaluation of an oral examination by examiner and censors is to be reviewed, any one of them may require that the candidate be able to take the test again, without having to count as an additional attempt.

Paragraph 5. A candidate is not entitled to information on whether there has been a dissent at the initial assessment.

Paragraph 6. The treatment of the complaint shall as far as possible be completed and the result notified by the complainant through the audit committee ' s President no later than one month after the Commission received the complaint.

Chapter 3

Entry into force and transitional provisions

§ 12. The announcement shall enter into force on 1. January 2014. At the same time, notice No 1306 of 15. November 2013 on the auditor's degree for the auditors and so on.

Paragraph 2. Each previous setting for the written auditors of the auditors shall count as an attempt at each of the three modules that are part of the written test at the auditor test, cf. Section 4 (4). 1. Each previous setting for the oral auditor for the auditors shall count as an attempt at the oral examination by the auditor test, cf. Section 5 (5). TWO, ONE. Act.

Paragraph 3. A candidate who has passed the candle.aud, after the 31. December 2005, but earlier than that of 1. In January 2012, however, paragraph 2 (2) may be laid down. 1, no. 2, adjust to the written test of the auditor examination if the time limit for registration in accordance with the test meets the conditions of section 2, no. 2 and 3, in the notice. 1029 by 22. October 2008 on the auditorisation and qualifications, for the auditors and the registered accountants respectively.

Paragraph 4. The provision in section 5 (5). TWO, TWO. PC has no effect on a candidate who has been nominal for the oral test before 1. January 2014.

§ 13. A registered auditor who is listed in the Register of authorised auditors and auditors in accordance with the register of auditors and auditors. the section 2 of the auditor shall be authorised as a state certified auditor, the subject of which consists of a degree of examination of the examinations in Module B and C, cf. Section 6 (2). 3 and 4, and the oral test, cf. § 5.

Paragraph 2. Section 1 and sections 5 to 11 shall apply mutatis mutandis to the provisions necessary for this purpose in paragraph 1. 1 concerned exams.

§ 14. The written examination of the written auditors (qualification exam) may take place at the last time on an ordinary degree in connection with the 2014 exams. A person who has adjusted but did not pass the written test for the qualification exam by 2014 and who have retried the remaining attempts, cf. Section 18 (2). 2, may lose the right to use any remaining tests if he does not adjust to the written test every year after 2014, as long as the person retries. The auditing commission may exempt from the provision in 2. pkt., cf. however, paragraph 1 3.

Paragraph 2. In exceptional circumstances, the audit commission may allow a person to nominate to the written test for the first time in 2015, 2016 or 2017. A person who has been nomin-tested for the first time in 2015, but which does not pass the test this year, will not be prepared for the test again in 2017 unless the person has been suspended for the test in 2016. The auditing commission may exempt from the provision in 2. Act.

Paragraph 3. The written test for the qualification exam shall not be held after 2017.

Paragraph 4. The written test at the qualifying exam shall be entitled to nominate three times for the oral test at the qualifying exam. However, the oral test must be passed by 2019 at the latest. The oral test will not be held after 2019.

Paragraph 5. A person who satisfies the following conditions may adjust to the auditor exam for public auditors, cf. § 8 (3) 2 without the fulfils of the conditions laid down in sections 2 and 3 :

1) the person has been nominate for the written test for the qualification of the qualification for one or more years, without comprise ;

2) the person has been nominated for the written test for the qualification period of each year, since the person suspended for the first time,

3) the person has not adjusted three times to the written test for the qualification exam, and

4) the written test for the qualification section has been stopped, cf. paragraph 3.

Paragraph 6. For persons who, pursuant to paragraph 1, 5 adjuster to the auditor test, applies to each previous setting to the written part of the qualification exam as an attempt to each of the three modules that are part of the written test at the auditor test, cf. Section 4 (4). 1.

Paragraph 7. The provision in paragraph 1 shall be 5 does not affect a person ' s ability to later adjust to the auditor examination by fulfillment of the conditions in § § 2-4. For the examination of the auditor examination by section 2, written modules shall be included in accordance with paragraph 1. 5, not in the assessment of whether the written test has been passed, cf. Section 5 (5). ONE, ONE. Act. An attempt shall be made by a written module or the oral examination by the auditor examination carried out in accordance with paragraph 1. As well as 5, do not count as attempts under section 4 (4). Paragraph 5 (1) and section 5 (5). TWO, ONE. Act.

§ 15. The qualification shall be provided for an examination commission set up by the auditors ' mission. The qualification is composed of a written and an oral test.

Paragraph 2. The auditing commission shall lay down detailed guidelines for the procedure for the written and oral test.

§ 16. In order to be able to adjust to the written test at the time of qualification, it is required at the time of entry for registration :

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 passed,

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 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 an approved auditor and, at least one year, after the training, cf. no. One is passed.

§ 17. The auditing commission may exempt from the provision in § 16, nr. 2. Request for derogation must in 2014 be received in the auditors ' mission by 1. May and no later than 1. February, 2015 -2017.

Paragraph 2. The Danish Business Authority may exempt from the provision in § 16, nr. 3. Request for a derogation must, in 2014, be received by the Danish Business Authority at the latest by 1. May and no later than 1. February, 2015 -2017.

§ 18. In order to be able to participate in the oral test at the qualifying exam, either the written examination at the qualification degree or the auditor's examination shall be required. The oral question shall be taken at the latest three years after the written test has been passed. The auditing commission may exempt from the provision in 2. Act.

Paragraph 2. A person who has initiated the written or oral sample three times to the qualification certificate may not be prepared for this test again.

Paragraph 3. The auditing commission may exempt from the provision in paragraph 1. 2. Request for a derogation relating to the written test in 2014 must be received in the auditor Commission by 1. May and no later than 1. February, 2015 -2017. The request for a derogation relating to the oral test must in 2014 be received in the auditor Commission by 1. May and no later than 1. September of the year 2015 -2019.

§ 19. The written test for the qualification exam shall consist of one or more written tasks after the review of the auditing commission.

Paragraph 2. The written and oral question must demonstrate the practical duality of the candidate in the areas covered by the scope of the registered auditors, including task acceptance, the planning and execution of the task, declarations and reports, assessment of : accounting systems and risk management, corporate accounts, accounting analysis, crisis-breastfeeding companies, regeneration, financial statements, valuation, valuation, valuation, purchase and sale of establishments, profitability analysis ; and rationalisation and administrative enquiries ; organization.

20. A separate assessment of the written and oral examination shall be given in the qualifying exam. In the assessment, the characters 'passed' and 'have not been passed'.

Paragraph 2. To pass the exams, the final test is required by both the written and the oral test the character of the "passed".

§ 21. The qualification section shall be held once a year in the second half year.

Paragraph 2. Application to adjust to the qualification section shall be submitted to the auditors commission in a form provided by the Danish Agency for the Administrative Board. Application to adjust to the written and oral trial of 2014 shall be received in the Audit Commission by 1. June 2014, and no later than 1. March, 2015, 2017. Application for the oral test alone must be received in the auditor Commission by 1. October the year in question.

Paragraph 3. Dissenting from the written test must be received in the Audit Commission by 1. August the year in question. Subsequently, there will be an attempt at the written test to be discounted that did not result from any specific features.

Paragraph 4. Dissenting from the oral sample must be received in the Audit Commission by the 15. October of the year in question. Subsequently, there will be an attempt at the oral test to be considered as a trial.

§ 22. The Management Board shall appoint an examination by the auditors to the written and oral tests for the qualification of the qualification. The examiners must be registered accountants.

Paragraph 2. Written tests for the qualification degree are assessed by an examiner and a censor. Censor must be registered auditor.

Paragraph 3. Oral tests are judged by an examiner and two censors. The one censor must be registered auditor and the other censor must be a person who is not an accountant.

Paragraph 4. The members of the auditing commission shall participate as censors in the assessment of the written and oral tests at the qualifying exam. The members of the auditors shall be able to participate as examiners by the evaluation of the oral tests, cf. however, paragraph 1 ONE, TWO. Act. The Management Board may appoint additional censors for the assessment of written and oral tests by the Accounting Commission.

Paragraph 5. The Management Board may, at the request of the auditors ' mission, in exceptional circumstances, designate a replacement of state auditors as examiners or censors.

-23. In the case of complaints against the qualification of the qualification section, section 11 shall apply mutatis mulass.

§ 24. In the case of qualification, a diploma shall be made out.