Written description of graphical diagram of the authorisation system

1. The Auditor Exam

2. Authorisation for the first time

2a. Assessment based on the fundamental requirements in Section 4 of the Auditors Act.

3. Continued authorisation/approval

3a. Assessment based on the fundamental requirements in Section 4 of the Auditors Act.

3b. Checking the continued education undertaken in accordance with Section 13 of the Swedish Inspectorate of Auditors' Regulations on conditions for the activities of auditors and registered audit firms.

4. Return to the professsion

4a. Assessment based on the fundamental requirements in Section 4 of the Auditors Act and the requirements in Section 4 of the Swedish Inspectorate of Auditor's Regulations on authorisation and approval.

4b. Qualitative assessment of skills in the event of more than five years of abscense from the profession, in accordance with Section 3 of the Swedish Inspectorate of Auditors' Regulations on authorisation and approval.