In order to become an authorised public accountant, the candidate must successfully pass the examination of professional competence as an authorised public accountant.
The SIA is responsible for the design of the examination papers, for arranging the examination, and for the examination itself. The SIA has set up an Examination Board of representatives of the public accounting industry and the academic world for drafting and quality-assuring the examination papers.
The SIA also conducts the examination for the auditor’s in the state sector at the request of the Swedish National Audit Office.
In addition, the SIA also arranges suitability tests for auditors who are authorised to carry out statutory audit in other EEA states and who wish to obtain approval or authorisation in Sweden.
The SIA issues regulations in this field.