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Licence to carry out the tasks of a certified auditor

Persons may carry out the work of an auditor when they acquired a licence to carry out the tasks of a certified auditor. The licence is issued by the Slovenian Institute of Auditors.

To acquire the licence, persons must meet the prescribed conditions and pass the test of professional knowledge.

On the basis of the licence issued, the Institute enters the certified auditor in the register of certified auditors.

Conditions

These terms apply to the profession Certified auditor

  • An individual must conclude a second level study programme of higher education or have education at least equal to this level.

    Evidence

    Evidence of education

  • An individual must have at least five years' work experience of which at least three years' experience in performing auditing in the last six-year period prior to the submission of the application for the issue of a licence.

    Evidence

    Certificate from employer

  • An individual must pass the test of professional knowledge to carry out the tasks of a certified auditor.

    Professional examination for the acquisition of a certificate of professional knowledge to carry out the tasks of a certified auditor is composed of two sets. The first set comprises theoretical and practical parts in individual subjects. In the second set, the final thesis must be prepared and defended.

    The price of the training is EUR 4,438.00 excluding VAT. The price includes the costs of the training with exams and the defending of the final thesis. Each resit costs EUR 55 excluding VAT. The price and other information on the training are determined by the Slovenian Institute of Auditors in the tender for the training for certified auditors.

    A person applies to the training via an application.

    Evidence

    In its database, the Slovenian Institute of Auditors has a list of persons who have passed the examination.

  • A person's licence to carry out the tasks of a certified auditor has never been withdrawn.

    Evidence

    A certificate is acquired by the Slovenian Institute of Auditors ex officio.

  • A person has never been convicted res judicata of a criminal offence against property or the economy, and the sentence has not been erased from the criminal records.

    Evidence

    Extract from criminal records

  • A person must be active in Slovenian.

    If a person is a citizen of a Member State of the European union or European Economic Area and is not a citizen of the Republic of Slovenia, they must state together with the application where they acquired an active knowledge of the Slovenian language (Level C2 according to the scale of the Common European Framework of Reference for Languages).

Renewal term

The licence to carry out the tasks of a certified auditor is valid for two years from the date of the issue. The validity of the licence is extended by two years if its owner passes a programme of additional professional training. The owner of the licence may renew the licence also if the licence was suspended for a few years under the condition that the owner meets all the basic conditions for the acquisition of the licence and passes a programme of additional professional training. To extend the licence to carry out the tasks of a certified auditor, a fee of EUR 100.08 must be paid.

Renewal term: Two years

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