ROAC Registration and Auditor Career Path in Spain
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ROAC Registration and Auditor Career Path
Registration in the ROAC (Registro Oficial de Auditores de Cuentas - Official Registry of Account Auditors) - Career Path: Title empowering to college, specific theoretical course, theoretical examination of professional qualification, practical training (8 years, five of them as qualified personnel), practical test of professional qualifications, and registration in the ROAC. Attitude tests are performed in a single call, at the proposal of biennial corporate auditors.
Independence, Integrity, and Objectivity (Second ICAC Rule)
The auditor will maintain a position of absolute independence, integrity, and objectivity. The ICAC is the standard of the duty of independence. To ensure independence, the LAC... Continue reading "ROAC Registration and Auditor Career Path in Spain" »