Auditor training - Access

Annual Report of Activities in 2014

ICAC 2014 Report 21 AUDITOR TRAINING In accordance with audit activity regulations, the Sub-directorate General of Technical Audit Standards is responsible for exercising the powers attributed to the ICAC pertaining to coordina-tion and promotion of the selection, training and improvement of auditors. Access In the exercise of such powers, the ICAC is responsible for officially approving the theoretical training courses required for access to the Official Registry of Auditors, for recognising the training centres that give those courses and for approving exemption from the theoretical training cour-ses and the first phase of access to the Official Registry of Auditors. For the purpose of carrying out official approval of the theoretical training courses for access to the audit activity, has subs-cribed to a cooperation agreement with ANECA for the verification of own degrees submitted by the universities. During 2014, 44 files for the official approval of theoretical training programmes for access to the Official Registry of Auditors were resolved, with the following details: • 21 official degrees valid in the entire national territory (official university Masters Degrees), for the purposes of exemption from the first part of the ROAC access examination. • 16 degrees pertaining to universities that are type approved as theoretical teaching pro-grammes for access to the ROAC and effects as a waiver by virtue of that set out in the Resolution of 12 June 2012, of the ICAC, which regulates the General waiver criteria relating to the completion of theoretical training and the passing of the first phase of the exam for those who have an official qualification that is valid throughout Spain based on article 36.2 of the regulations of the revised text of the Account Audit Law. • 1 theoretical education programme for access to ROAC, without providing exemption, which was approved for a corporation that represents auditors. • 6 Additional training programmes on Technical Audit Standards arising from the adapta-tion of the International Audit Standards (IAS-ES) in compliance with that set out in the Resolution of 22 July 2014, which govern the additional theoretical training programmes to be followed those as referred to in section 1 of transitional provision one of the regu-lations implementing the revised text of the Account Audit Law, passed by Royal Decree 1517/2011, of 31 October. COURSES 2014 2013 Officially approved courses 44 60


Annual Report of Activities in 2014
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