Candidates

Admission Requirements

To be admitted to professional practice and to follow the Professional Education Programme leading to the title of Statutory Auditor, a candidate must meet the requirements set out in the statutory audit law and the secondary legislation in force.

The requirements

A candidate must meet the following requirements:

01have full legal capacity to act;

02not have been convicted of a criminal offence, or given a supplementary sentence of a nature that calls their integrity into question;

03have completed at least second-cycle university studies (Master's) or hold an equivalent degree in one of the economic sciences — accounting, finance, business administration, economics or an equivalent field.

Under point 3 above, the Governing Council assesses whether a candidate's university education complies with the approved curriculum for the Statutory Auditor profession. The Governing Council adopts the procedural rules and the methodology for assessing that compliance.

In addition to meeting the legal requirements, candidates go through the registration procedure under the rules adopted by IEKA.

Next step

An individual who meets the admission requirements continues with the procedure for registering as a candidate for Statutory Auditor.

Registration Procedure →

Continue

Registration Procedure

The application window, the documents and the steps for registering for professional practice.

View the procedure →Candidates' Rights and Obligations

What each candidate is entitled to and responsible for during the programme.

Read more →