Candidates
Candidates' Rights and Obligations
Candidates enrolled in the Professional Education Programme hold the rights and carry the obligations set out in the Regulation on Education and Continuing Professional Development and in IEKA's internal acts.
Rights
aA candidate is entitled to all the information they need on any matter relating to study in the post-master professional modules leading to the title of Statutory Auditor;
bNot to be discriminated against in any way throughout the lectures and seminars of a module — by lecturers, other candidates, or IEKA's governing bodies and staff;
cA candidate is entitled to benefit from the education process and to receive the certificate needed to continue towards the professional title, once they have met the requirements of the professional education modules and of professional practice, and settled their financial obligations to the Institute;
dA candidate is entitled to use the Institute's premises and equipment, under the applicable rules, to carry out the study programme and their academic work;
eA candidate is entitled to a fair and objective assessment of their progress during the year, and to appeal under the complaints procedure where they believe the assessment was not fair and objective;
fA candidate is entitled to every right guaranteed by IEKA's Statute and applicable regulatory acts.
Obligations
aA candidate must know and comply with the Regulation on Education and Continuing Professional Development and with this regulation; otherwise IEKA bears no responsibility for consequences arising from non-compliance, including through ignorance of it;
bA candidate must know and meet, within the set deadlines, all requirements and obligations arising from the education programme of the relevant modules;
cA candidate must comply with the rules of professional ethics;
dAfter passing the professional module tests, a candidate must defend a professional paper covering theoretical and practical treatment of matters of interest to the profession.