For CandidatesHow to become a certified auditor Latvian Association of Certified Auditors is the only organisation in Latvia duly authorised to organise qualification exams for certified auditors and decide on issuance of certificate to a certified auditor or on issuance of a licence to a commercial company of certified auditors. In order to become a certified auditor, the candidate has to fully comply with the requirements of Law on certified auditors. In order to apply for the qualification of certified auditor, a candidate must fill in the forms stated in the regulation ”On the procedure of acquiring and recognising three years experience in audit and on submission to the qualification exams for certified auditors” and in the “Provisions of certification of certified auditors” and submit these to the Latvian Association of Certified Auditors. The qualification exams for certified auditors are paid service. The candidate settles the payments in the amount set by the Latvian Association of Certified Auditors before the beginning of the examination period. The Board of the Association takes a decision on the amount of the fee and the order of payments in coordination with the Ministry of Finance. For more information on payments related to the qualification exams, please contact the Latvian Association of Certified Auditors. Examination of certified auditors Qualification exams for certified auditors are organised in accordance with the law “On certified auditors” and requirements of the regulation “On qualification exams for certified auditors”. During the qualification exams the candidate is tested as to the sufficiency of his/her theoretical knowledge and to his/her ability to employ the theoretical knowledge in practice, as well as his/her ability to perform at a high level of professional quality in application of laws and international audit standards recognised in Latvia. The candidates for certified auditor qualification must complete five qualification exams:
Qualification exam commissions Latvian Association of Certified Auditors establishes examination commissions. The members of the commissions are certified auditors, lecturers from accredited higher education establishments and other field experts. Commission on Audit exam:
Commission on Law exam:
Commission on Business Management exam:
Commission on Accounting exam:
Schedule of exams, 2010.
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