Authorisation, approval and registration
The SIA considers advance rulings, application for the authorisation and approval of auditors and the registration of audit firms.
These can relate either to whether an auditor, with regard to his or her impartiality and independence, can take on a specific audit assignment or whether an auditor is permitted to carry out a so-called side activity.
Authorisation and approval of auditors and the registration of audit firms
Such decisions usually remain valid for five years, after which, if a new application is made, the SIA must make a new assessment of the authorization, approval or registration case.
The SIA issues regulations in this field.