The examination of professional competence referred to in Article 6 shall guarantee the necessary level of theoretical knowledge of subjects relevant to statutory audit and the ability to apply such knowledge in practice. Part at least of that examination shall be written.
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New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive.
70 provisions change.
Later versions: 09/01/2024, 18/03/2026.
Article 7 changes in this version: compare with the current text.