Appendices 5.

4 to audit instruction for partner organisations /Valid since 1 January 2005 (Revised in June 2007)

Checklist for assessment of the partner organisations auditor

1. 2. 3. 4. 5. 6. 7. 8. 9. Check the auditors licenses and certificates and acquire knowledge of the degree to which they correspond to international standards Check the auditors level of education Check the auditors level of experience Check the auditors level of experience regarding similar assignments (NGO) Check references Check whether the auditor is a member of any international network Check whether the auditor is a member of any professional association Go through the audit instruction with the partner organisations auditor and ensure that he/she has understood its meaning Check the points above with the member organisations auditor

Competence requirements for a qualified auditor in Sweden

In order to take the examination for competence as an authorised auditor (approved public accountant), the applicant is required to have gone through theoretic and practical education, which generally means 1. a theoretical degree worth at least 120 points (3 years) at a Swedish university or university college with relevant specialisation and division of points 2. practical training for at least three years In order to take the examination for higher competence as an authorised auditor (certified/authorised public accountant), the applicant is required to have gone through theoretic and practical education, which basically means 1. a theoretical degree worth at least 160 points (4 years) at a Swedish university or university college, of which 120 points are within a relevant area of specialisation and 40 points within optional subject areas 2. practical training for at least five years

1 (1)