The text of theoretical knowledge included in the examination must cover the following subjects in particular:
- auditing,
- analysis and critical assessment of annual accounts,
- general accounting,
- consolidated accounts,
- cost and management accounting,
- internal audit,
- standards relating to the preparation of annual and consolidated accounts and to methods of valuing balance sheet items and of computing profits and losses,
- legal and professional standards relating to the statutory auditing of accounting documents and to those carrying out such audits;
(b) in so far as they are relevant to auditing:
- company law,
- the law of insolvency and similar procedures,
- tax law,
- civil and commercial law,
- social-security law and law of employment,
- information and computer cystems,
- business, general and financial economics,
- mathematics and statistics,
- basic principles of the financial management of undertakings.