{
  "url": "https://openlegislation.uk/eu-directive-2006-43/article-8",
  "json_url": "https://openlegislation.uk/eu-directive-2006-43/article-8.json",
  "legislation": "eudr/2006/43",
  "legislation_title": "Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-43",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Test of theoretical knowledge",
  "text": "1. The test of theoretical knowledge included in the examination shall cover the following subjects in particular:\n(a) general accounting theory and principles;\n(b) legal requirements and standards relating to the preparation of annual and consolidated accounts;\n(c) international accounting standards;\n(d) financial analysis;\n(e) cost and management accounting;\n(f) risk management and internal control;\n(g) auditing and professional skills;\n(h) legal requirements and professional standards relating to statutory audit and statutory auditors;\n(i) international auditing standards as referred to in Article 26;\n(j) professional ethics and independence.\n2. It shall also cover at least the following subjects insofar as they are relevant to auditing:\n(a) company law and corporate governance;\n(b) the law of insolvency and similar procedures;\n(c) tax law;\n(d) civil and commercial law;\n(e) social security law and employment law;\n(f) information technology and computer systems;\n(g) business, general and financial economics;\n(h) mathematics and statistics;\n(i) basic principles of the financial management of undertakings.\n3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Deleted by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/43/article/8",
    "retrieved_at": "2026-11-01T15:22:36.741061+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}