Written description of graphical diagram of the authorisation system

Section 1: The Auditor Exam

Section 2: Authorisation for the first time

2a. Assessment based on the fundamental requirements in Section 4 of the Auditors Act.

Section 3: Continued authorisation/approval

3a. Assessment based on the fundamental requirements in Section 4 of the Auditors Act.

3b. Checking the continued education undertaken in accordance with Section 13 of the SIA's Regulations on conditions for the activities of auditors and registered audit firms.

Section 4: Return to the professsion

4a. Assessment based on the fundamental requirements in Section 4 of the Auditors Act and the requirements in Section 4 of the SIA's Regulations on authorisation and approval.

4b. Qualitative assessment of skills in the event of more than five years of abscense from the profession, in accordance with Section 3 of the SIA's Regulations on authorisation and approval.