Examinations

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.

Auditors approved outside Finland

An auditor approved in an EEA state may, under certain conditions, be approved as a HT, KHT, or JHT auditor. Prior to the approval, the applicant must pass a specific part of the auditor examination – the qualifying examination (aptitude test) – organised by the auditor oversight. The qualifying examination consists of questions relating to auditing, accounting, the various types of businesses and organizations, and other Finnish auditing regulations. The questions in the qualifying examination must be equivalent to the approval being sought. You can take the qualifying examination in Finnish or in Swedish. Some of the questions may also be in English.

Applicants must prove that they have been approved as an auditor in another EEA state. The qualifying examination is subject to a fee, and it is in most cases organised at the same time as the HT, KHT or JHT examinations.