You can obtain the certificate of the auditor, if you have the higher or average special economic or the juridical education and work experience not less than three years of their last five as an accountant, economist, auditor, auditorand supervisor, academic staff member or a teacher of economic disciplines.
To obtain the passport you will be required to pass a qualifying exam and provide the following documents:- application for admission to examination in the prescribed form,- copy of diploma notarized copy of employment record, certified by a notary, the document confirming payment of the fee for certification copy of the passport.
Upon successful passing of the exam you will receive a certificate of the auditor of the established sample. If within two years from the date of its receipt you will not get to audit activities, it will lose its strength which means you have to re-sit the qualification exam.
Please note that the passport is issued for a period of three years with subsequent extension. So, you will need to constantly improve their skills. In our country auditor, passed attestation for the right to carry out audit activities, spetsializiruyutsya to audit: Bank, insurance companies, stock exchanges, extra-budgetary funds and investment institutions. For each direction of audit activity must obtain the appropriate certificate.
Upon receipt of applications for extension of validity period of the qualification certificate the Commission has the right to appoint a re-qualification examination in two cases:- if there is a reasonable claim to the auditor by the tax authorities, customers and other auditors and audit firms; - if a material change in legislation applicable to regulation of auditing activities.