Companies Act 2014 section 1630

Scope of aptitude test

Section 1630 sets out the language, subject matter and approval requirements for the aptitude test that applicants must pass to be approved for the assurance of sustainability reporting.

• The aptitude test must be conducted in either Irish or English.
• The test covers only the applicant's adequate knowledge of the laws and practices relevant to sustainability reporting assurance in the State.
• The contents of the test are decided by the recognised accountancy body, but only after receiving approval from the Supervisory Authority.
• Any subsequent changes to the approved test contents must also be approved by the Supervisory Authority before they can take effect.