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The new Finnish auditor examination system was introduced on 1 January 2016.

We arrange examinations in Finnish and in Swedish according to the new examination system annually.

Finnish auditor examinations

The HT examination is the basic examination in auditing.

A person who has passed the HT examination can specialize

  • in audits of public interest entities (PIE) by passing a KHT examination and/or
  • in audits of public administration and finance by passing a JHT examination.

Aptitude test for auditors approved in an EEA state

Under certain conditions, an auditor approved in a state belonging to the European Economic Area (EEA) may be approved as an HT, KHT, or JHT auditor.

The applicant must pass an aptitude test to gain approval.

The aptitude test includes questions on the following:

  •  Auditing
  •  Accounting
  •  Various types of businesses and organisations
  •  Other Finnish auditing regulations
The questions in the test must be equivalent to the approval being sought. For example, if the applicant applies for a JHT auditor’s competence, the test must contain questions relating to regulations of public administration and public finances. The test is in written form and can be taken in Finnish or Swedish.

The applicant must prove they have been approved as an auditor in another EEA state.

How to apply for permission to attend the aptitude test

Contact the Auditor Oversight Unit by secure email if you want to apply for permission to take the aptitude test. Send us the information on your valid approval as an auditor in an EEA state as an email attachment.

Read more about sending secure email.

The Auditor Oversight Unit will process your application. You will be served with the decision by email.

The application period for the aptitude test ends on 1 June every year. A fee is charged for the aptitude test, which is organised at the same time as the HT, KHT or JHT examinations. Go to the price list (in Finnish).

See the material allowed in the test (in Finnish).

You can use our literature tips for the HT, KHT or JHT examinations to prepare for the aptitude test (in Finnish).

Printable version Latest update 06.05.2024