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A certified auditor is a natural person who provides auditing services for a auditing company. Certified auditors verify financial statements of business entities in order to ensure accuracy and completeness of information that are the subject of the audit.

To carry out the tasks of a certified auditor, an individual must meet the prescribed conditions and acquire a licence to carry out the tasks of a certified auditor issued by the Slovenian Institute of Auditors.

Certified auditors must extend their licence every two years by attending additional training.

Conditions

  • 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.

    Details

Recognition of qualifications acquired abroad

There are following systems for the recognition of professional qualifications acquired in the EU:

Cross-border provisions of profession

Čezmejno opravljanje poklica ureja Direktiva 2006/43/ES Evrospkega parlamenta in sveta o obveznih revizijah za letne in konsolidirane računovodske izkaze.

Pooblaščeni revizor, ki je pridobil dovoljenje za opravljanje nalog v svoji matični državi, lahko opravlja poklic tudi v drugi državi članici EU ob predhodni registraciji, ki jo izvede pristojna institucija. V Republiki Sloveniji je za to pristojen Slovenski inštitut za revizijo.

 

Last modified:
5. 1. 2022