To be admitted to the examination, you must meet the following admission requirements:

• a completed university education
• Exceptions:

  • 10 years of employment with

    • a certified public accountant or auditor
    • a firm of chartered accountants,
    • a certified public accountant, a certified auditor,
    • an auditing company,
    • a cooperative auditing association,
    • the auditing body of a savings bank and giro association, or
    • a supra-local auditing institution for corporations and institutions under public law.

  • alternatively: at least 5 years of activity as

    • sworn auditor or as a tax adviser or tax consultant
    • tax adviser or tax consultant

• a practical activity equivalent to that of a chartered accountant after your first professionally qualifying university degree:

  • 3 years or

  • 4 years if the standard period of study of your completed university education is less than 8 semesters,

  • at a position mentioned above under "10 years of work".

• of which: at least 53 weeks (full-time) participation in final examinations and participation in the drafting of examination reports (examination activity)

  • If you have no professional training but have worked in the field of auditing for 10 years, you must have performed the audit work after your 5th year of service.
  • If you have 5 years of work as a certified accountant or tax advisor as a requirement for admission, you must have performed the audit work during or after this work.

• Exception: You do not have to provide evidence of audit work if you have worked for at least 15 years as

  • as a certified accountant or certified auditor or
  • As a certified public accountant or tax consultant.