Auditor exam
To become an authorized auditor, you must have completed at least six years of post-secondary level theoretical and practical training and subsequently passed an auditor exam.
Theoretical Education
Your theoretical education must include a Bachelor's degree in any subject. If you have a foreign degree, you may contact the Swedish Council for Higher Education (UHR) or a Swedish university or college (högskola) and receive an assessment as to whether your prior education is equivalent to a Swedish degree.
Your studies must also have included certain specific subject areas, either as part of your Bachelor’s degree or as a complement to your course of study. Studies in the specific subject areas shall comply with the requirements specified in the regulations of the SIA (RIFS 2018:1) regarding the auditor exam.
Regular practical training (three years)
Your practical training must have been carried out over the course of three years, and in particular must the auditing of annual reports and consolidated financial statements or similar accounting material.
At least two years of your practical training must have been completed in a country within the EEA under the supervision of an authorized or certified accountant, or by a natural person who is permitted to carry out statutory audits in a nation within the EEA. The remaining portion of the practical training must have been completed in the same way, or in a different state under the supervision of a physical person who is permitted to perform statutory audits without qualification restrictions in that state and whom the SIA deems to be a suitable supervisor.
The training must have followed a program and have been comprehensive in its scope. It must have provided knowledge of auditing in various industries. The training must have included the planning, execution and reporting of auditing assignments. Particular emphasis must have been placed on an auditor's assessments and conclusions, as well as the ethical rules that an auditor must observe while conducting an audit.
If you have worked with auditing or accounting but did not have a supervisor who is an authorized or approved auditor, this is not considered to be practical training. Please contact us for more information regarding this.
Special practical training in sustainability (eight months)
Until and including the year 2025, special transitional provisions apply, which mean that most authorised auditors in Sweden are also automatically approved to carry out the assurance of sustainability reporting.
From the year 2026 onward a requirement will apply which means that authorised auditors who want such approval must first undergo an eight-month long special practical training in sustainability. This training can either be part of the regular practical training or be an addition to it.
The practical training in sustainability must have been completed in a country within the EEA under the supervision of an authorised auditor who is permitted to carry out the assurance of sustainability reporting within the EEA.
The training must have followed a program and have been comprehensive in its scope. It must have provided knowledge of assurance of sustainability reporting or other sustainability-related services in various industries. The training must have included the planning, execution and reporting of assurance assignments. Particular emphasis must have been placed on an auditor's assessments and conclusions, as well as the ethical rules that an auditor must observe while conducting an assurance assignment.
If you have worked with auditing or accounting but did not have a supervisor who is an authorised auditor who is permitted to carry out the assurance of sustainability reporting within the EEA, this is not considered to be practical training. Please contact us for more information regarding this.
Written description of graphical diagram of the auditors' education system
