LAR law exam for auditors: 60 tests, 15 tasks, 65 to pass

The Lietuvos auditorių rūmai (LAR) candidate memo for the TEISĖS qualification exam sets the full examination procedure for kandidatai į auditorius. The Kvalifikacinių auditoriaus egzaminų informacijos kandidatams į auditorius atmintinė, headed EGZAMINO PAVADINIMAS: TEISĖS, is a walk-through of registration, the exam run, prohibitions, scoring and results.

Registration starts at 8:00LAR for a 9:00 startLAR, with everyone seated by 8:55LAR; the paper lasts 4 valandos be pertraukosLAR and ends at 13:00LAR, with personal-card filling from 9:00 to 9:10. Candidates finishing early hand the work to the Egzaminų tvarkytojas, placing all task and solution sheets in the same envelope, sealing it and handing it over, with nothing written or marked on the envelope. To register, candidates present an asmens tapatybę įrodantis dokumentas and receive a photo card to wear during the exam, an envelope with a personal card to fill in once announced, and an entry permit for the exam room to hand over before entering.

The personal card carries a pre-printed code that needs no filling, plus date, first name, surname and signature. Candidates copy the code onto every solution sheet in the marked place, put the completed card together with the coded sheets into the small envelope without sealing it and leave it at the table edge; the Egzaminų tvarkytojas checks that the name on the card matches the table name card, places the card into the envelope and seals it in the candidate's presence, then collects the envelopes.

During the exam candidates may not use computers, e-readers, mobile phones or other means of communication, notes, summaries, books, legal acts or other literature; may not talk; may not walk during the first hour and the last 30 minutes; may not mark envelopes or task and solution sheets with signs, names or signatures; may not leave the room without the consent of the Egzaminų vadovas or a handler; and may not remove any copies, extracts or notes of the tasks during or after the exam. A corrected answer is reported by writing the number of corrected answers in words under the answer table, for example "Taisyti penki atsakymai", with nothing else written, marked or signed.

The exam has two partsLAR: 60 testo klausimų worth 48 balaiLAR and 15 praktinių užduočių worth 52 balaiLAR, with a pass at 65,00 or more of the 100,00 totalLAR. Test answers are written in capital block letters, all answers in black or blue ink or ballpoint; only a writing instrument and a calculator may be kept in the room, with belongings left in the cloakroom, and even a brief exit requires a handler's permission and escort. Marks are published on the LAR website under the exam codes within 1 darbo diena after the meeting of the Egzaminų komisija that confirms themLAR.

Legal basis is the Lietuvos auditorių rūmų Kvalifikacinių auditoriaus egzaminų informacijos kandidatams į auditorius atmintinė for the TEISĖS exam.