Auditor Qualification Certificate: Requirements, Exam, Term

How to obtain an auditor's certificate (Articles 19–22 of ZRU-677)

• the certificate is issued by the national public association of auditors after a qualification exam;
• requirements: higher education and at least three years of experience in accounting and auditing within the last ten years; holders of a master's degree in accounting and auditing — one year at an audit firm; with an academic degree in economics, no experience is required;
• term: initially five years, then renewal for ten years and thereafter — indefinitely;
• holders of an international accounting certificate are exempt from the exam; with ten or more years of continuous experience as an auditor, renewal is granted without an exam;
• a re-sit is allowed no earlier than one month later.

What the certificate confirms

The certificate confirms that the specialist meets the established qualification requirements and is entitled to carry out auditing activity. The certification procedure and the maintenance of the relevant register are set out in Articles 41–43 of Law ZRU-677 "On Auditing Activity".

Why this matters to a client

• The audit report is signed by a certified auditor — a sign that the audit was carried out by a qualified specialist
• The team composition shows who will actually do the work, not just whose name is on the contract
• Certificates held by several team members indicate the firm's stability

A common misconception

An international professional certificate held by an employee does not replace the national qualification certificate for the purpose of conducting audits in Uzbekistan. It adds to a person's qualifications but is not an alternative to the requirement established by law.