EstoniaEesti Raamatupidajate Kogu
Senior accountant re-certification deadline extended to 16 November
Level 6 holders whose certificates end this autumn or lapsed in spring 2026 or autumn 2025 gain an extra week to apply; assessment stays in November 2026.
By Taxxa AI OyPublished 9 November 2026
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
The autumn 2026 re-certification round for vanemraamatupidaja, tase 6 stays open a week longerERK: applications are now due by 16 November 2026
ERK, instead of 9 November
ERK, with assessment in November 2026. The round covers holders whose certificate ends in autumn 2026 and holders who missed re-certification and whose certificate ended in spring 2026 or autumn 2025
ERK
ERK.
Re-certification requires a level 6 certificate no more than one year past expiry at the moment of re-certification, at least 40 academic hours of professional supplementary training in the last five years, and three years of professional experience in the last five years. The fee is 101.68 euros; a paper certificate posted by mail adds a 9 euro charge from 1 January 2026.
Applications run through the level 6 form. The applicant downloads the fillable form, renames the file with their own name, saves it in XLS, XLSX, SXC or ODS format and completes it. Every item of self-improvement entered in the form needs documentary proof. The completed form and all proofs are signed in the DigiDoc4 client and attached as one digitally signed container to the application at the foot of the web page; the container must not be encrypted or packed as a ZIP file.
Each training certificate must state the organiser's details, the participant's name, the topic and its connection to accounting knowledge, the date, and the volume in hours or academic hours. Training or information days organised by Eesti Raamatupidajate Kogu itself are the exception: no proof is filed for them, and only the form fields are completed. An invoice proves training only where it carries all of the same data; without it, the invoice does not count. Where an ERK web training is watched as a team, the academic hours count only for the person who registered for the training on the ERK website. Volumes convert as 1 CPE to 50 minutes, equal to 1.11 academic hours, and 1 EAP or EKAP to 26 hours, equal to 34.7 academic hours. Töötukassa clients call the qualifications coordinator Annely Tammai on 5645 6566 before applying.
By way of context, the level 5 raamatupidaja certificate is indefinite and is never re-certified, and level 7 juhtivraamatupidaja is not re-certified at all in 2026 and 2027. The next level 6 round, in spring 2027, takes holders whose certificates end in spring 2027 and holders whose certificates ended in spring or autumn 2026, with applications due by 30 April 2027 and assessment in May 2027.
Legal basis: the Eesti Raamatupidajate Kogu vanemraamatupidaja, tase 6 taastõendamise requirements and application procedure.
Holders in the autumn 2026 level-6 cohort who have not yet applied should file the digitally signed level-6 form and proofs by 16 November 2026.