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Directive 2006/43/EC of the European Parliament and of the… Article 7

Directive 2006/43/EC of the European Parliament and of the… Article 7

Examination of professional competence

Article 7

The examination of professional competence referred to in Article 6 shall guarantee the necessary level of theoretical knowledge of subjects relevant to statutory audit and the ability to apply such knowledge in practice. Part at least of that examination shall be written.

Read the full instrument → · Read this in context: CHAPTER II — APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION →

Other provisions in CHAPTER II — APPROVAL, CONTINUING EDUCATION AND MUTUAL RECOGNITION

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 7 of Directive 2006/43/EC of the European Parliament and of the… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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