ViroEesti Raamatupidajate Kogu
ERK publishes single application guide for levels 5–7
ERK's new application guide sets the prerequisites for levels 5–7 — including 160 training hours or two years' experience for level 5 — and dates the autumn 2026 paid consultations.
Kirjoittanut Taxxa AI OyJulkaistu 8. lokakuuta 2026
Eesti Raamatupidajate Kogu (ERK) has published a single application guide for the accounting profession covering all three qualification levelsERK, setting out how to prepare for the kutseeksam, which prerequisites each level demands, and when the autumn 2026 paid preparation consultations run.
Applicants should first study their level's kutsestandard, confirm they meet the prerequisites, and scan or photograph every document proving them; documents must be in Estonian, with a translation attached to any foreign-language document. They need a working digital-signature option, must study the kutseeksami kord, and should bring a working calculator, correction tape and several writing instruments to the exam. The guide also points applicants to their level's kutseprogramm, offers paid preparation consultations, and asks them to complete the kutsealase kompetentsuse enesehinnangu vorm, contacting the kutsekoordinaator before filing with any questions.
For raamatupidaja, tase 5, one of two routes qualifies: secondary education plus erialane täienduskoolitus of at least 160 academic hours in the previous five years, or secondary education plus two years of work experience in majandusarvestus in the previous five yearsERK. For vanemraamatupidaja, tase 6, one of four routes qualifies: the level-5 certificate plus at least 40 academic hours of professional supplementary training in the previous five years, the level-5 certificate plus three years of professional experience in the previous five years, higher education in majandusarvestus or ärindus plus 40 academic hours of training, or the same higher education plus three years of experience
ERK.
Juhtivraamatupidaja, tase 7 demands higher educationERK, a vanemraamatupidaja, tase 6 certificate whose expiry is no more than one year past
ERK, at least six years of professional experience
ERK, and at least 60 academic hours of professional supplementary training in the previous five years
ERK, with a downloadable töömapi põhi supporting the application.
The level-5 paid web consultations run on 23 October 2026 for finants- ja maksuarvestusERK and on 30 October 2026 for kulu- ja juhtimisarvestus
ERK, with registration through the ERK website.
Legal basis: first applications and assessment follow the Kutse andmise kord for the accounting professions, last amended by the Äriteeninduse ja Muu Äritegevuse Kutsenõukogu decision of 7 May 2026, with qualification requirements set in the applicable kutsestandard and examination procedure in the Kutseeksami kord.
Level-5 applicants who need preparation: register on the ERK website for the 23 or 30 October 2026 paid web consultation, and check the kutsestandard that your prerequisites are met before filing.