Examination

Examination of professional competence

In order to be approved and possibly authorized as public accountant, the candidate has to pass an examination of professional competence as approved public accountant or as authorized public accountant; these examinations are arranged by the Board.

The purpose of the examinations is to make sure that the accountant has sufficient theoretical knowledge to perform a statutory audit, and the ability to use this knowledge in practice.

In order to be admitted the examinations, the candidate must have passed theoretical as well as practical education.

When the candidate has passed the examination, he or she may apply for accountant approval.

Aptitude test

The Board also arranges aptitude tests for public accountants who are authorized to perform statutory audits in other EEC countries, and who wish to become approved or authorized in Sweden. The purpose of the test is to make sure that the foreign accountant has sufficient knowledge about Swedish law to perform a legal audit in Sweden as an approved or authorized accountant. The test shall be adapted to the foreign accountant's education and professional experience. The test is oral and is performed in Swedish. It is held once a year, during the period October-December. Anyone who has the foreign examination degree necessary to make statutory audits in an EEC country or in Switzerland has the right to take an aptitude test.