Article 6

Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents · European Union

The text of theoretical knowledge included in the examination must cover the following subjects in particular: (a) - auditing, analysis and critical assessment of annual accounts, general accounting, consolidated accounts, cost and management accounting, internal audit, standards relating to the preparation of annual and consolidated accounts and to methods of valuing balance sheet items and of computing profits and losses, legal and professional standards relating to the statutory auditing of accounting documents and to those carrying out such audits; in so far as they are relevant to auditing: - company law, the law of insolvency and similar procedures, tax law, civil and commercial law, social-security law and law of employment, information and computer systems, business, general and financial economics, mathematics and statistics, basic principles of the financial management of undertakings.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.