ANO «EAC» developed a new competence model of the qualifi cation exam to receive a qualifi cation certifi cate of auditor, which is endorsed by the Board for auditing activity February 7, 2018 (Protocol No. 38). Th is article presents basic, conceptual, methodological, organizational and technical aspects of organizing a new qualifi cation exam, the main procedural and fi nancial parameters,
... [Show full abstract] «transitional» period.