Updated 04/02/2025
In force

Version from: 09/01/2024
Amendments (1)
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Article 12 - Directive 2006/43/EC (Audit Directive)

Article 12

Combination of practical training and theoretical instruction

1.  
Member States may provide that periods of theoretical instruction in the subjects referred to in Article 8(1) and (2) shall count towards the periods of professional activity referred to in Article 11, provided that such instruction is attested by an examination recognised by the Member State. Such instruction shall not last less than one year, nor may it reduce the period of professional activity by more than four years.
2.  
The period of professional activity and practical training shall not be shorter than the course of theoretical instruction together with the practical training required under the first subparagraph of Article 10(1).