FEE Qualification and Market Access Working Party
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1 FEE Qualification and Market Access Working Party Structure and Organisation of the Status: February 2012 Contact person: Sigurður B. Arnþórsson, Accountancy Profession Key features Iceland
2 Iceland Flag: Population: approx. 320,000 Capital: Languages: Reykjavík Icelandic In the EU since: No member Félag Löggiltra Endurskodenda (FLE): 2
3 Professions Professions Accountant (Endurskoðandi) Protected title Reserved activities Statutory audit and other activities regarding the issuance of financial statements Included authorisations Comprises the authorisation to provide (advisory) services on taxation, valuation, financial and business management 3
4 Supervision Accountant (Endurskoðandi) Regulated profession Supervision Public Audit Oversight Board (Endurskoðendaráð) 4
5 Statistics Accountant (Endurskoðandi) No. of qualified professionals 370 (250 Active members) No. of new trainees per year 30 5
6 Qualification Accountant (Endurskoðandi) General initial education steps (without possible exemptions) University master degree in audit and accounting 3 years practical training Final examination 6
7 Market access resident professionals Accountant (Endurskoðandi) Registration required for registration Ministry of Economic Affairs Cost of appointment/ registration Oath required Insurance required Professional address required 50 Euro registration 500 Euro exam No, for all activities 7
8 Market access professionals from other EU Member States Temporary provision of non-audit services* Pro-forma declaration No Requested data n/a Requested documents Factual checks Standard form Compliance with host Member State rules n/a n/a n/a n/a n/a * Not relevant for statutory audit services 8
9 Market access professionals from other EU Member States Establishment of Statutory Auditors Required procedure Infrastructure Professional address Aptitude test and registration The Ministry of Economic Affairs Frequency Form Main Subjects Language Aptitude test The Ministry of Economic Affairs Once a year Written Tax law, company law, professional law and regulations Icelandic Repetition Unlimited Statistics 0 9
10 Market access professionals from other EU Member States Establishment of other accountants not providing statutory audit Compensation measure Procedure None n/a n/a 10
11 Market access professionals from Third Countries Establishment of Statutory Auditors Required procedure Infrastructure Professional address Aptitude test and registration The Ministry of Economic Affairs Frequency Form Main Subjects Aptitude test The Ministry of Economic Affairs Once a year Written Tax law, company law, professional law and regulations Language Repetition Statistics- Number of applicants Icelandic Unlimited 0 11
12 Market access professionals from Third Countries Establishment of accountants not providing statutory audit Compensation measure Procedure None n/a n/a 12
13 Professional Bodies Accountant (Endurskoðandi) Professional bodies The Institute of Authorized Public Accountants in Iceland - Félag löggiltra endurskoðenda (FLE) 13
14 FEE Member Bodies FLE Membership Mandatory No. of members 370 Institute staff 2 Date of establishment 1935 Local branches Subject to public oversight Oversight authority No Ministry of Economic Affairs and the Public Audit Oversight Board 14
15 FEE Member Bodies Involvement in Qualification and Market Access Initial education Examination Approval and registration Continued Professional Development No No No FLE Activities FLE Standard setting Quality assurance Disciplinary measures Representation of interests No (yes Code of Ethics (IESBA)), under supervision of a Public Audit Oversight Board No 15
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