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European Union - 8th
Company Law Directive
DIRECTIVE
2006/43/EC
Article 11
Qualification through long-term practical experience
A
Member
State may
approve a person who does not satisfy
the conditions laid down in Article 6 as a statutory auditor, if
he or she can show either:
(a) that he or she has,
for 15 years,
engaged in professional
activities which have enabled him or her to acquire sufficient
experience in the fields of finance, law and accountancy,
and has passed the examination of professional
competence referred to in Article 7, or
(b) that he or she has, for seven years, engaged in professional
activities in those fields and has, in addition, undergone the
practical training referred to in Article 10 and passed the
examination of professional competence referred to in
Article 7.
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