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Written description of graphical diagram of the auditors' education system

Section 1: Theoretical education

1a. Bachelor's degree.

1b. Pursuant to Section 2 of the Swedish Inspectorate of Auditors' regulations on the auditor exam, subject areas 1-5 must have been studied at a university or college, and a passing grade must have been received.

1c. Pursuant to Section 2 of the Swedish Inspectorate of Auditors' regulations on the auditor exam, subject areas 6-10 must have been studied at an accounting firm, university or college. Studies at an auditing firm must follow an educational plan that is approved by the Swedish Inspectorate of Auditors.

Section 2: Practical training

2a. Three-year training program at an auditing firm.

Section 3: The auditor exam

3a. To qualify to take the exam, candidates must have a total of at least six years of theoretical and practical training.

3b. To receive a passing grade on the exam, a minimum of 60 % of the questions must be answered correctly.

3c. Pursuant to Section 2 of the Swedish Inspectorate of Auditors' regulations on the auditor exam, the examinee's knowledge of subject areas 1-10 are evaluated in the exam.

3d. Pursuant to Section 6 of the Swedish Inspectorate of Auditors' regulations on the auditor exam, the examinee's knowledge of subject areas 1-9 are also evaluated, insofar as they are relevant to auditing activities.

Section 4: Authorisation

4a. The assessment of applications is based on Section 4 of the Auditors Act.