+Article 8 1.

Article 8 1.

The test of theoretical knowledge included in the examination shall cover the following subjects in particular:

(a) 

general accounting theory and principles;

(b) 

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

(c) 

international accounting standards;

(d) 

financial analysis;

(e) 

cost and management accounting;

(f) 

risk management and internal control;

(g) 

auditing and professional skills;

(h) 

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

▼M3

(i) 

international auditing standards as referred to in Article 26;

▼B

(j) 

professional ethics and independence.

1. Prezentare generală

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde