The Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014
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Change 1
8 Examination
(1) The qualification must be restricted to persons who have passed an examination (at least part of which is in writing) testing— (a) theoretical knowledge of the subjects specified in paragraph (4); and (b) ability to apply that knowledge in practice, and requiring a standard of attainment at least equivalent to that required to obtain a degree from a university or similar establishment in the United Kingdom. (2) The qualification may be awarded to a person without that person's theoretical knowledge of a subject being tested by examination if the person— (a) has passed a university or other examination of equivalent standard in that subject; or (b) holds a university degree or relevant qualification in it. (3) The qualification may be awarded to a person without that person's ability to apply their theoretical knowledge of a subject in practice being tested by examination if the person has received practical training in that subject which is attested by an examination or diploma recognised bv the Secretary of State for the purposes of this regulation. (4) The subjects specified for the purposes of paragraph (1)(a) and regulation 7(a) are— (a) general accounting theory and principles; (b) legal requirements and standards relating to the preparation of financial statements for relevant authorities ; (c) international accounting standards; (d) financial analysis; (e) cost and management accounting; (f) risk management and internal control; (g) auditing and professional skills relevant to local audit ; (h) legal requirements and professional standards relating to local audit and local auditors ; (i) international auditing standards; (j) professional ethics and independence; and (k) those aspects of the following which are relevant to auditing— (i) legislation (primary and secondary) relating to relevant authorities; (ii) corporate governance; (iii) tax law; (iv) public finance, including the law relating to local taxation and revenue raising in the public sector; (v) civil and commercial law; (vi) social security and employment law; (vii) information technology and computer systems; (viii) general and financial economics; (ix) relevant statistical and sampling techniques, and basic principles of financial management.
8 Examination
(1) The qualification must be restricted to persons who have passed an examination (at least part of which is in writing) testing— (a) theoretical knowledge of the subjects specified in paragraph (4); and (b) ability to apply that knowledge in practice, and requiring a standard of attainment at least equivalent to that required to obtain a degree from a university or similar establishment in the United Kingdom. (2) The qualification may be awarded to a person without that person's theoretical knowledge of a subject being tested by examination if the person— (a) has passed a university or other examination of equivalent standard in that subject; or (b) holds a university degree or relevant qualification in it. (3) The qualification may be awarded to a person without that person's ability to apply their theoretical knowledge of a subject in practice being tested by examination if the person has received practical training in that subject which is attested by an examination or diploma recognised bv the Secretary of State for the purposes of this regulation. (4) The subjects specified for the purposes of paragraph (1)(a) and regulation 7(a) are— (a) general accounting theory and principles; (b) legal requirements and standards relating to the preparation of financial statements for relevant authorities ; (c) international accounting standards; (d) financial analysis; (e) cost and management accounting; (f) risk management and internal control; (g) auditing and professional skills relevant to local audit ; (h) legal requirements and professional standards relating to local audit and local auditors ; (i) international auditing standards; (j) professional ethics and independence; and (k) those aspects of the following which are relevant to auditing— (i) legislation (primary and secondary) relating to relevant authorities; (ii) corporate governance; (iii) tax law; (iv) public finance, including the law relating to local taxation and revenue raising in the public sector; (v) civil and commercial law; (vi) social security and employment law; (vii) information technology and computer systems; (viii) general and financial economics; (ix) relevant statistical and sampling techniques, and basic principles of financial management.
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