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.