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LithuaniaLietuvos auditorių rūmai

AUDITO auditor exam: 65 of 100 points to pass, 4-hour single sitting

Lietuvos auditorių rūmai set out the AUDITO exam protocol: 60 test questions and 13 practical tasks, identity checks at registration, anonymous coded marking and results by code.

By Taxxa AI OyPublished 22 September 2026

Audit

Candidates for the Lithuanian auditor qualification face the AUDITO examination under a fixed exam-day protocol published by Lietuvos auditorių rūmai. The sitting runs four hours without a break: registration opens at 8:00LAR LAR, every candidate is seated by 8:55LAR, the exam starts at 9:00LAR with ten minutes for filling in the personal cardLAR, and the sitting ends at 13:00LAR.

Registration requires an identity documentLAR. On registering, each candidate receives a photo card to wear throughout the examLAR, an envelope containing a personal card to be completed when announcedLAR, and an entry permit for the examination hall, which is handed over before enteringLAR.

The personal card carries a pre-printed codeLAR, and the candidate adds the exam date, first name, surname and signatureLAR. The same code goes on every solution sheet in the indicated placeLAR. The completed card is placed in the envelope unsealed at the edge of the deskLAR; the exam manager checks that the name on the personal card matches the desk name cardLAR, inserts the card into the envelope in the candidate's presence and seals it, then collects the envelopesLAR. Because marking is anonymousLAR and names are entered into the results record only after the Examinations Commission approves all marksE TAR, nothing identifying may appear anywhere elseLAR: candidates who finish early place all task and solution sheets in the same envelope, seal it, hand it to the exam manager, and write nothing on the envelopeLAR.

Conduct during the sitting is strict. Computers, e-book readers, mobile telephones and other means of communication, notes, summaries, books, legislation and other literature are all prohibitedLAR, as is talking. Candidates may not walk around during the first hour or the final 30 minutesLAR, may not leave the room without the permission of the exam manager or an invigilatorLAR, and may not take any copies, extracts or notes of the tasks out of the room during or after the examLAR. Leaving the room briefly is possible only with permission and accompaniedLAR.

The exam has two parts: 60 test questions worth 48 pointsLAR and 13 practical tasks worth 52 pointsLAR, for a total of 100LAR. The exam is passed when correct answers amount to 65.00 or moreLAR. Theory answers must be written in capital block lettersLAR, all answers in black or blue ink or ballpoint penLAR, and only a writing implement and a calculator may be kept in the hallLAR, with personal belongings left in the cloakroomLAR. A candidate who corrects an answer states the number of corrected answers in words below the answer table, for example "Taisyti penki atsakymai", with nothing else addedLAR. Results are published on the Lietuvos auditorių rūmai website under the codes assigned at the examLAR within one working day after the Examinations Commission meeting that approves themLAR.

Legal basis: Kvalifikacinių atestuoto auditoriaus egzaminų organizavimo ir laikymo tvarkos aprašas and the Lietuvos auditorių rūmai candidate memo for the AUDITO exam.

Auditor candidates sitting the AUDITO exam: arrive with an identity document, expect a photo card and coded personal card at registration, and follow the timed exam-day protocol.

Sources