The revised text of article 7 of Audit Act 12/2010 establishes the obligatory nature of continuous training for auditors registered in the ROAC. Articles 40 - 42 of the Audit Act Regulations regulate this mandatory aspect as regards training methods for auditors and areas of knowledge and the corporations and institutions authorised to impart courses, as well as control and evidence of the training received to be furnished to the ICAC.
- Articles 33 to 36 of the Regulations implementing the Audit Act (12/01/2021) PDF (142KB)
- ICAC decision on continuous professional training (29/10/2012) PDF (249KB)
- Articles 40 to 42 of the Regulations implementing the Audit Act PDF (122KB)
- Articles 7 and 9 of the revised text of the Audit Act PDF (2MB)