Section 1472
1. An individual shall have attained university entrance or equivalent level and then -
(a) completed a course of theoretical instruction,
(b) undergone practical training, and
(c) passed an examination of professional competence which is of at least the standard required in the State for university final or equivalent examination level.
(1) The examination of professional competence referred to in paragraph 1 shall be such as guarantees 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 in writing.
(2) The test of theoretical knowledge included in the examination shall include the following subjects in particular:
(a) general accounting theory and principles;
(b) legal requirements and standards relating to the preparati
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