EU Statutory Audit Directive (Directive 2006/43/EC)
Chapter II: Approval, continuing education and mutual recognition – EU Statutory Audit Directive (Directive 2006/43/EC)

EU Statutory Audit Directive (Directive 2006/43/EC) A6: Educational qualifications for approval and the additional approval for sustainability assurance

What does A6 require?

A natural person may be approved only after reaching university entrance level, completing a course of theoretical instruction, undergoing practical training and passing a professional competence examination at university final level organised or recognised by the Member State. Approval to carry out the assurance of sustainability reporting is an additional approval, granted when the sustainability-specific examination, knowledge, training and aptitude test requirements are also met. Competent authorities cooperate towards convergence of these requirements with the CEAOB.

Maintained by Gerard Blokdyk

Other controls in Chapter II: Approval, continuing education and mutual recognition – EU Statutory Audit Directive (Directive 2006/43/EC)

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