|
European Union - 8th
Company Law Directive
DIRECTIVE
2006/43/EC
Article 6
Educational qualifications
Without prejudice to Article 11, a natural person
may be
approved to carry out a statutory audit only after
having
attained university entrance or equivalent level,
then
completed
a course of theoretical instruction,
undergone practical training
and passed an examination of professional competence of
university final or equivalent examination level,
organised or recognised by
the
Member
State
concerned.
|