Article 20. Qualification exam
On audit activity (LRU-677-son) · Date: 25.02.2021 · In force
A qualification exam is a procedure for the qualification commission to check the knowledge of applicants for obtaining a certificate or extending its validity period.
The regulation on conducting the qualification examination shall be established by republican public associations of auditors in agreement with the authorized state body.
If the auditor has a continuous work experience of at least ten years as an auditor and the documents specified in part two of Article 22 of this Law are submitted, the validity period of the certificate is extended without passing a qualifying exam.
An applicant who has not passed the qualification exam has the right to submit documents to retake the qualification exam no earlier than one month from the date of participation in the qualification exam.
