A natural person may be approved to carry out statutory audits of the documents referred to in Article 1(1) only after having attained university entrance level, then completed a course of theoretical instruction, undergone practical training and passed an examination of professional competence of university, final examination level organized or recognized by the State.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 29 June 2006 - onwards
Article 4
Repealed from 29 June 2006