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European Federation of Accountants and Auditors for SMEs.

Education and Training: Articles 8 and 10 of the...

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Articles 8 and 10 of the Directive 2006/43/EC on coverage of international standards in the test of theoretical knowledge and on auditing experience required as within practical training

EFAA recognises that a good pre-qualification preparation and qualification assessment are crucial for the successful recruitment of accountancy professionals, including auditors. With increasingly complex recent regulations, today's accountants and auditors have to deal with the level of preparation must be high, which is clearly in the public interest. However different fields of specialisations require a diverse set of competences. A measured response from the regulators, profession organisations and training providers is of the utmost importance to guarantee continuous high level of performance by accountants and auditors and also reasonable inflow of the newcomers.

"On the job training" and learning by example in specific circumstances are at least equally important as the academic and formal studies.

EFAA thinks that it has a role to play in ensuring SMPs can still recruit and retain high quality professionals without being hampered by unnecessary legal restrictions.

EFAA position papers and comment letters

EFAA presentation to the EGAOB_070607
EFAA report on the EGAOB meeting_070607

EFAA comment letter on Audit Education and Training for Small and Medium-Sized Practitioners_200307

EU and other related documents

EU directive 2006/43/EC

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