Here you will find information about the theoretical education that is in accordance with RI's older education and examination regulations.
RI's older regulations are called The Swedish Inspectorate of Auditors’ Regulations (RIFS 1996:1) on Education and Examination. Pursuant to §§ 2 and 3 of these regulations, until the end of 2024 it is still possible to qualify to take the exam based on the old prerequisites.
The studies must cover the following subject areas:
1. general accounting theory and principles;
2. legal requirements and standards relating to the preparation of
annual and consolidated accounts;
3. international accounting standards;
4. financial analysis;
5. cost and management accounting;
6. risk management and internal control;
7. auditing and professional skills;
8. legal requirements and professional standards relating to statutory
audit and statutory auditors;
9. international auditing standards as referred to in Article 26;
10. professional ethics and independence.
The studies shall also cover the following subjects insofar as they are relevant to auditing:
1. company law and corporate governance;
2. the law of insolvency and similar procedures;
3. tax law;
4. civil and commercial law;
5. social security law and employment law;
6. information technology and computer systems;
7. business, general and financial economics;
8. mathematics and statistics;
9. basic principles of the financial management of undertakings.
The studies must also contain the following elements:
- Business economics, 90 ECTS The studies must include accounting (including consolidated financial statements), auditing, financing, financial control, and organizational learning. If you are writing your Bachelor's thesis on the topic of business economy, this counts as the 90 ECTS you must have received.
- Right of taxation, 15 ECTS The subject of the right of taxation must include income taxation of companies. Study of this topic must also cover other taxes and fees related to companies, especially VAT and employer’s contributions.
- Commercial law, 30 ECTS. Commercial law is usually considered to include courses such as a survey course in law, an introductory course in law, or a survey course in commercial law or similar course. In addition to this, you must usually have taken a course covering company law and bankruptcy, insolvency, and property crimes legislation. A prerequisite of the latter course must be that you have previously studied law.
- Information technology and computer systems, economics, mathematics and statistics. These subjects may be studied independently or integrated into other subjects. For example, the subject of mathematics is usually considered to be integrated into economics, because the latter topic is deemed sufficiently mathematical in nature. If the study of statistics involved computer exercises, then the subjects of information technology and computer systems may be considered to be integrated into that topic. The syllabus or other course documentation must always state that a computer exercise was included in the course.
If you studied abroad, you must supplement your foreign studies with 15 ECTS in right of taxation and 30 ECTS in commercial law, as described above. This is because it is Swedish law that must be studied. Other than this requirement, no geographic restrictions apply to the theoretical education.