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Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance) · European Union

The test of theoretical knowledge included in the examination shall cover the following subjects in particular: general accounting theory and principles; legal requirements and standards relating to the preparation of annual and consolidated accounts; international accounting standards; financial analysis; cost and management accounting; risk management and internal control; auditing and professional skills; legal requirements and professional standards relating to statutory audit and statutory auditors; international auditing standards; professional ethics and independence.

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