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Chapter II APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION

United Kingdom

Original text. Later amendments are not shown.

  1. 3Approval of statutory auditors and audit firms
  2. 3aRecognition of audit firms
  3. 4Good repute
  4. 5Withdrawal of approval
  5. 6Educational qualifications
  6. 7Examination of professional competence
  7. 8Test of theoretical knowledge
  8. 9Exemptions
  9. 10Practical training
  10. 11Qualification through long-term practical experience
  11. 12Combination of practical training and theoretical instruction
  12. 13Continuing education
  13. 14Approval of statutory auditors from another Member State