Articolul 8 Testul de cunoștințe teoretice

general accounting theory and principles;

legal requirements and standards relating to the preparation of annual and consolidated accounts;

international accounting standards;

financial analysis;

cost and management accounting;

risk management and internal control;

auditing and professional skills;

legal requirements and professional standards relating to statutory audit and statutory auditors;

international auditing standards as referred to in Article 26;

professional ethics and independence.

company law and corporate governance;

the law of insolvency and similar procedures;

tax law;

civil and commercial law;

social security law and employment law;

information technology and computer systems;

business, general and financial economics;

mathematics and statistics;

basic principles of the financial management of undertakings.

legal requirements and standards relating to the preparation of annual and consolidated sustainability reporting;

sustainability analysis;

due diligence processes with regard to sustainability matters;

legal requirements and assurance standards for the sustainability reporting referred to in Article 26a.