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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.
 

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