An individual shall be licensed as an auditor if he or she:
has a spotless record;
is qualified in accordance with Article 4 paragraph 2;
can demonstrate one year’s professional experience.
The professional experience must have been acquired primarily in the fields of accounting and auditing under the oversight of a licensed auditor or a foreign specialist with comparable qualifications. Professional experience acquired while education shall be taken into account, provided that these requirements have been met.
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