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Mutual Recognition of Professional Education and Training

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Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

L.N. 160 of 2004

MUTUAL RECOGNITION OF QUALIFICATIONS ACT

(ACT NO. XVIII of 2002)

Mutual Recognition of Professional Education and Training

(Amendment) Regulations, 2004

IN exercise of the powers conferred by article 8 of the Mutual

Recognition of Qualifications Act, 2002, the Minister of Education,

Youth and Employment has made the following regulations>-

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

(1) The title of these regulations is the Mutual Recognition Citation and

of Professional Education and Training (Amendment) Regulations, commencement.

2004 and they shall be read and construed as one with the Mutual

Recognition of Professional Education and Training Regulations, L.N. 271 of 2002.

2002, hereinafter referred to as “the principal regulations”.

(2)

These regulations shall come into force on the 1st

May, 2004.

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

List of professional associations or organisations fulfilling the conditions in paragraph (b)

of sub-regulation 5 of regulation 9

IRELAND**

1. The Institute of Chartered Accountants in

Ireland*

2. The Institute of Certified Public Accountants in

Ireland*

3. The Association of Certified Accountants*

4. Institution of Engineers of Ireland

5. Irish Planning Institute

UNITED KINGDOM

1. Institute of Chartered Accountants in England

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

For paragraph (b) of sub-regulation (5) of regulation 9 of Amends regulation

the principal regulations, there shall be substituted the following> 9 regulations.

“(b) a professional activity to which paragraph (a) does

not apply and which is pursued by the members of an association

or organisation listed in Schedule 1 the purpose of which is, in

particular, to promote and maintain a high standard in the

professional field concerned and which, in order to achieve that

purpose, is recognised by an Agreement State and -

(i)

awards a diploma to its members<

(ii) ensures that its members respect the rules of

professional conduct which it prescribes< and

(iii) confers on them the right to use a title or

designatory letters or to benefit from a status corresponding

to the diploma.”.

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

List of the European Union Directives referred to in Regulation 12 A

1. 64/429/EWG: Council Directive of 7 July 1964, concerning the attainment of freedom of establishment

and freedom to provide services in respect of activities of self-employed persons in manufacturing and

processing industries falling within Industry and small craft industries

64/427/EEC: Council Directive of 7 July 1964, laying down detailed provisions concerning transitional

measures in respect of activities of self-employed persons in manufacturing and processing industries

falling within Industry and small craft industries

2. 68/365/EEC: Council Directive of 15 October 1968, concerning the attainment of freedom of

establishment and freedom to provide services in respect of activities of self-employed persons in the food

manufacturing and beverage industries

68/366/EEC: Council Directive of 15 October 1968, laying down detailed provisions concerning

transitional measures in respect of activities of self-employed persons in the food manufacturing and

beverage industries

3. 64/223/EEC: Council Directive of 25 February 1964 concerning the attainment of freedom of

establishment and freedom to provide services in respect of activities in wholesale trade

64/224/EEC: Council Directive of 25 February 1964 concerning the attainment of freedom of establishment

and freedom to provide services in respect of activities of intermediaries in commerce, industry and small

craft industries

64/222/EEC: Council Directive of 25 February 1964 laying down detailed provisions concerning

transitional measures in respect of activities in wholesale trade and activities of intermediaries in

commerce, industry and small craft industries

4. 68/363/EEC: Council Directive of 15 October 1968 concerning the attainment of freedom of

establishment and freedom to provide services in respect of activities of self-employed persons in retail

trade

68/364/EEC: Council Directive of 15 October 1968 laying down detailed provisions concerning transitional

measures in respect of activities of self-employed persons in retail trade

5. 70/522/EEC: Council Directive of 30 November 1970 concerning the attainment of freedom to provide

services in respect of activities of self-employed persons in the wholesale coal trade and activities of

intermediaries in the coal trade

70/523/EEC: Council Directive of 30 November 1970 laying down detailed provisions concerning

transitional measures in respect of activities of intermediaries in the coal trade

6. 74/557/EEC: Council Directive of 4 June 1974 on the attainment of freedom of establishment and

freedom to provide services in respect of activities of self-employed persons and of intermediaries

engaging in the trade and distribution of toxic products

7. 68/367/EEC: Council Directive of 15 October 1968 concerning the attainment of freedom of

establishment and freedom to provide services in respect of activities of self-employed persons in the

personal services sector: 1. restaurants, cafes, taverns and other drinking and eating places; 2. hotels,

rooming houses, camps and other lodging places

68/368/EEC: Council Directive of 15 October 1968 laying down detailed provisions concerning transitional

measures in respect of activities of self-employed persons in the personal services sector: 1. restaurants,

cafes, taverns and other drinking and eating places; 2. hotels, rooming houses, camps and other lodging

places

B

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Immediately after regulation 12 of the principal regulations, Adds new

regulation 12A

the following new regulation 12A shall be added>

to the principal

regulations.

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

List of courses having a special structure as referred to in sub-paragraph (ii) of paragraph

(a) of sub-regulation (2) of regulation 13

In the United Kingdom

Regulated courses leading to qualifications accredited as National Vocational Qualifications

(NVQs) by the National Council for Vocational Qualifications or in Scotland accredited as Scottish

Vocational Qualifications, at levels 3 and 4 of the United Kingdom National Framework of

Vocational Qualifications.

These levels are defined as follows

Level 3: competence in a broad range of varied work activities performed in a wide variety of

contexts and most of which are complex and non-routine. There is considerable responsibility and

autonomy, and control or guidance of others is often required.

Level 4: competence in a broad range of complex, technical or professional work activities

performed in a wide variety of contexts and with a substantial degree of personal responsibility

and autonomy. Responsibility for the work of others and the allocation of resources is often

present.

in Germany

The following regulated courses

Regulated courses preparatory to the pursuit of the professions of technical assistant

(“technische(r) Assistant (in)”), commercial assistant (“kaufmännische(r) Assistant(in)”), social

professions (“soziale Berufe”) and the profession of state-certified respiration and elocution

instructor (“staatlich geprüfte(r) Atem- spreech- und Stimmlehrer(in)”), of a total duration of at

least 13 years, which require successful completion of the secondary course of education

(“mittlerer Bildungsabschluss”) and which comprise

at least three years 1 of vocational training at a specialised school (“Fachschule”)

i.

culminating in an examination and, where applicable, supplemented by one-year or two-year

specialisation course also culminating in an examination.

ii.

or at least two and a half years at a specialised (“Fachschule”) culminating in an

examination and supplemented by work experience of a duration of not less than six months

or a traineeship of not less that six months in an approved establishment.

iii.

or at least two years at a specialised school (“Fachschule”) culminating in an

examination and supplemented by work experience of a duration of not less than one year or

a traineeship of not less than one year in an approved establishment.

Regulated courses for the professions of state-certified (“staatlich geprüfte(r)”) technician

(“Technicker(in)”), business economist (“Betriebswirt(in)”), designer (“Gestalter(in)”) and family

assistant (Familienpfleger(in)”), of a total duration of not less than 16 years, a prerequisite of

which is succesful completion of compulsory schooling or equivalent education and training (of a

duration of not less than nine years) and successful completion of a course at a trade school

(“Berufsschule”) (of a duration of not less than three years) and comprising, upon completion of at

least two years of work experience, full-time education and training of a duration of not less than

two years or part-time education and training of equivalent duration.

Regulated courses and regulated in-service training, of a total duration of not less than 15

years, a prerequisite of which is, generally speaking, successful completion of compulsory

schooling (of a duration of not less than nine years) and of vocational training (normally three

The minimum duration may be reduced from three years to two years if the person concerned has the

qualification required to enter university (“Abitur”), i.e. thirteen years of prior education and training, of the

qualification needed to enter a (“Fachhochschulreife”), i.e. 12 years of prior education and training.

B

years) and which generally comprise at least two years of work experience (three years in most

cases) and an examination in the context of in-service training preparation which generally

comprises a training course which is either concurrent with the experience (at least 1 000 hours)

or is attended on a full-time basis (at least one year).

in the Netherlands

Regulated training courses of a total duration of not less than 15 years, a prerequisite of which is

successful completion of eight years of primary education plus four years of either intermediate

general secondary education (“MAVO”) or Preparatory Vocational Education (“VBO”) or general

secondary education of a higher level, and which require the completion of a three-year or four-

year course at a college for intermediate vocational training (“MBO”), culminating in an

examination.

Regulated training courses of a total duration of not less than 16 years, a prerequisite of which is

successful completion of eight years of primary education plus four years of at least preparatory

vocational education (“VBO”) or a higher level of general secondary education, and which require

the completion of at least four years of vocational training in the apprenticeship system,

comprising at least one day of theoretical instruction at a college each week, and on the other

days, practical training at a centre or in a firm, and culminating in a secondary or tertiary level

examination.

in Austria

Courses at higher vocational schools (“Berufsbildende Höhere Schulen”) and higher education

establishments for agriculture and forestry (“Höhere Land-und Forstwirtschaftliche

Lehranstalten”), including special types (“einschließlich der Sonderformen”), the structure level of

which are determined by laws, regulations and administrative provisions.

These courses have a total length of not less than 13 years and comprise five years of vocational

training, which culminate in a final examination, the passing of which is a proof of professional

competence.

Courses at master school (“Meisterschulen”), master classes (“Meisterklassen”), industrial master

school (“Werkmeisterschulen”) or building craftsmen school (“Bauhandwekerschulen”), the

structure and level of which are determined by laws, regulations and administrative provisions.

These courses have a total length of not less than 13 years, comprising nine years of compulsory

education, followed by either at least three years of vocational training at a specialised school or

at least three years of training in a firm and in parallel at a vocational training school

(“Berufsschule”), both of which culminate in an examination, and are supplemented by

successful completion of at least a one-year training course at a master school (“Meisterschule”),

master classes (“Meisterklassen”), industrial master school (“Werkmeisterschule”) or a building

craftsmen school (“Bauhandwerkerschule”). In most cases the total duration is at least 15 years,

comprising periods of work experience, which either precede the training courses at these

establishments or are accompanied by part-time courses (at least 960 hours).

in Lithuania

Regulated courses leading to Level 3 and 4 qualifications accredited as national vocational

qualifications in the Republic of Lithuania. These levels are defined as follows

Level 3: Competence in complicated work activities performed in spheres that require sufficiently

responsible and independent decisions. Ability to organise and manage the activity of a group

has been acquired. The ‘Qualified workers diploma’ (‘Profesinio mokymo diplomas’) is awarded

on completion of education and training of three years’ duration;

Level 4: Competence in complicated work activities performed in spheres that require

responsibility, independence, profound knowledge and specific skills. Ability to organise and

manage the activity of a group has been acquired. The ‘Advanced Education Diploma’

B

(‘Aukštesniojomokslo diplomas’) is awarded on completion of education and training of three-four

years’ duration.

B

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

List of courses having a special structure as referred to in sub-paragraph (ii) of paragraph (a) of sub-

regulation (5) of regulation 13

1. Paramedical and childcare training courses

Training for the following

In the Czech Republic

training for

health care assistant (“Zdravotnicky´ asistent”), which represents education of a total duration of at least 13

years, comprising at least 8 years of elementary education and 4 years of vocational secondary education at

a secondary medical school, completed by the “maturitní zkouška” exam.

nutrition assistant (“Nutric¡ní asistent”), which represents education of a total duration of at least 13 years,

comprising at least 8 years of elementary education and 4 years of

vocational secondary education at a secondary medical school, completed by the “maturitní zkouška”

exam.’,

physiotherapist (‘Fyzioterapeut’), public health protection assistant (‘Asistent ochrany ver¡ejného zdraví’),

medical laboratory technician (‘Zdravotní laborant’), radiology assistant (‘Radiologicky´ asistent’), dental

technician (‘Zubní technik’), pharmacy laboratory technician (‘Farmaceuticky´ asistent’), orthotic and

prosthetic technician (‘Ortoticko- proteticky ´ technik’), paediatric nurse (‘De¡tská sestra’), nutritional therapist

(‘Nutric¡ní terapeut’);

in Germany

paediatric nurse ("Kinderkrankenschwester/Kinderkrankenpfleger")

physiotherapist ("Krankengymnast(in)/Physiotherapeut(in)")

occupational therapist/ergotherapist ("Beschaeftigungs- und Arbeitstherapeut/Ergotherapeut")

speech therapist ("Logopaede/Logopaedin")

orthoptist ("Orthoptist(in)")

State-recognised childcare worker ("Staatlich anerkannte(r) Erzieher(in)")

State-recognised remedial teacher ("Staatlich anerkannte(r) Heilpaedagoge(-in)")

medical laboratory technician ("medizinisch-technische(r) Laboratoriums- Assistent(in)")

medical X-ray techician ("medizinisch-technische(r) Radiologie-Assistent(in)")

medical functional diagnostics technician ("medizinisch-technische(r) Assistent(in) fuer Funktionsdiagnostik")

veterinary technician ("veterinaermedizinisch-technische(r) Assistent(in)")

dietitian ("Diaetassistent(in)")

pharmacy technician ("Pharmazieingenieur") received prior to 31 March 1994 in the former German

Democratic Republic or in the territory of the new Laender

psychiatric nurse ("Psychiatrische(r) Krankenschwester/Krankenpfleger")

speech therapist ("Sprachtherapeut(in)")

B

in Italy

dental technician ("odontotecnico")

optician ("ottico")

in Cyprus

training for

dental technician (“ïäïíôïôå÷íßôçò”), which represents education of a total duration of at least 14 years,

comprising at least 6 years of elementary education, 6 years of secondary education and 2 years of post-

secondary vocational education, followed by 1 year of professional experience.

optician (“ôå÷íéêüò ïðôéêüò”), which represents education of a total duration of at least 14 years, comprising

at least 6 years of elementary education, 6 years of secondary education and 2 years of post-secondary

education, followed by 1 year of professional experience.

in Latvia

training for

dental nurse (“zoba¯rstniecý¯bas ma¯sa”), which represents education of a total duration of at least 13

years, comprising at least 10 years of general school education and 2 years of professional education in

medical school, followed by 3 years of professional experience at the end of which a certification exam must

be passed to obtain a certificate in the speciality.

biomedical laboratory assistant (“biomedicý ¯nas laborants”), which represents education of a total duration

of at least 12 years, comprising at least 10 years of general school education and 2 years of professional

education in medical school, followed by 2

years of professional experience at the end of which a certification exam must be passed to obtain a

certificate in the speciality.

dental technician (“zobu tehnik¸ is”), which represents education of a total duration of at least 12 years,

comprising at least 10 years of general school education and 2 years of professional education in medical

school, followed by 2 years of professional experience at the end of which a certification exam must be

passed to obtain a certificate in the speciality.

physiotherapist's assistant (“fizioterapeita asistents”), which represents education of a total duration of at

least 13 years, comprising at least 10 years of general school education and 3 years of professional

education in medical school, followed by 2 years of professional experience at the end of which a

certification exam must be passed to obtain a certificate in the speciality.

in Luxembourg

medical X-ray technician ("assistant(e) technique médical(e) en radiologie")

medical laboratory technician ("assistant(e) technique médical(e) de laboratoire")

psychiatric nurse ("infirmier/ière psychiatrique")

medical technician - surgery ("assistant(e) technique médical(e) en chirurgie")

paediatric nurse ("infirmier/ière puériculteur/trice")

nurse - anaesthetics ("infirmier/ière anesthésiste")

qualified masseur/masseuse ("masseur/euse diplômé(e)")

childcare worker ("éducateur/trice")

in the Netherlands

B

veterinary assistant ("dierenartassistent")

which represent education and training courses of a total duration of at least thirteen years, comprising

(i)

either at least three years of vocational training in a specialised school culminating in an

examination, in some cases supplemented by a one or two-year specialisation course culminating

in an examination

(ii)

or at least two and a half years of vocational training in a specialized school

culminating in an

examination and supplemented by work experience of at least six months or by a traineeship of at

least six months in an approved establishment

(iii)

or at least two years of vocational training in a specialised school culminating in an examination

and supplemented by work experience of at least one year or by a traineeship of at least one year

in an approved establishment

(iv)

or in the case of the veterinary assistant ("dierenartassisten") in the Netherlands three years of

vocational training in a specialised school ("MBO"-scheme) or alternatively three years of

vocational training in the dual apprenticeship system ("LLW"), both of which culminate in an

examination.

in Austria

contact lens optician ("Kontaktlinsenoptiker")

pedicurist ("Fusspfleger")

acoustic-aid technician ("Hoergeraeteakustiker")

druggist ("Drogist")

which represent education and training courses of a total duration of at least fourteen years, including at

least five years training followed within a structured training framework, divided into an apprenticeship of at

least three years' duration, comprising training partly received in the workplace and partly provided by a

vocational training establishment, and a period of professional practice and training, culminating in a

professional examination conferring the right to exercise the profession and to train apprentices.

masseur ("Masseur")

which represents education and training courses of a total duration of fourteen years, including five years'

training within a structured training framework, comprising an apprenticeship of two years' duration, a period

of professional practice and training of two years' duration and a training course of one year culminating in a

professional examination conferring the rights to exercise the profession and to train apprentices.

kindergarten worker ("Kindergaertner/in") child care worker ("Erzieher")

which represent education and training courses of a total duration of thirteen years, including five years of

professional training in a specialised school, culminating in an examination.

in Slovakia

training for

teacher in the field of dance at basic schools of art (“uc¡itel’ v tanec¡nom odbore na základny´ch

umelecky´ch školách”)

which represents education of a total duration of at least 14,5 years, comprising 8 years of basic

education, 4 years of education at the secondary specialised school and a 5 semester course of dance

pedagogy.

B

educator at special educating facilities and at social service facilities (“vychovávatel' v špeciálnych

vy´chovny´ch zariadeniach a v zariadeniach sociálnych sluz¡ieb”)

which represents education of a total duration of at least 14 years, comprising 8/9 years of basic education,

4 years of study at secondary pedagogical school or at another secondary school and 2 years of

supplementary part-time pedagogical study.

dance teacher at basic schools of art (‘uc¡itel’ tanca na základny´ch umelecky´ch školách’), hygiene and

epidemiology assistant (‘asistent hygienickej sluz¡by/asistent hygieny a epidemiológie’), rehabilitation

worker/assistant (‘rehabilitac¡ny´ pracovník’/‘rehabilitac¡ny´ asistent’), orthopaedic technician (‘ortopedicky´

technik’), dental technician (‘zubny´ laborant’/‘zubny´ technik’), nutritional assistant (‘diétna sestra’/‘asistent

vy´ ivy’), health care assistant (‘zdravotnícky asistent’), masseur (‘masér’), medical laboratory technician

(‘zdravotnícky laborant’), pharmacy laboratory technician (‘farmaceuticky´ laborant’).

2. Master craftsman sector ("Mester/Meister/Maître")

Training for the following

In Poland

training for

teacher for practical vocational training (“Nauczyciel praktycznej nauki zawodu”), which represents

education of a duration of

either, 8 years of elementary education and 5 years of vocational secondary education or equivalent

secondary education in a relevant field followed by the course in pedagogy of a total duration of at least 150

hours, the course in work safety and work hygiene, and 2 years of professional experience in the profession

one is going to teach;

or, 8 years of elementary education and 5 years of vocational secondary education and diploma of

graduation from a post-secondary pedagogical technical school;

or, 8 years of elementary education and 2-3 years of basic vocational secondary education and at least 3

years of professional experience certified by a degree of master in the particular profession followed by a

course in pedagogy of a total duration at least 150 hours.

in Slovakia

training for

master in vocational education (“majster odbornej vy´ chovy”), which represents education of a total duration

of at least 12 years, comprising 8 years of basic education, 4 years of vocational education (complete

vocational secondary education and/or apprenticeship in the relevant (similar) vocational training or

apprenticeship course), professional experience of a total duration of at least 3 years in the field of the

person's completed education or apprenticeship and supplementary pedagogical study at the faculty of

pedagogy or at the technical universities, or complete secondary education and apprenticeship in the

relevant (similar) vocational training or apprenticeship course, professional experience of a total duration of

at least 3 years in the field of the person's completed education or apprenticeship, and additional study of

pedagogy at the faculty of pedagogy, or by 1 September 2005 specialised education in the field of special

pedagogy provided for in the methodology centres for masters in vocational education at the special schools

without supplementary pedagogical study.

in Denmark

optician ("optometrist")

this course is of a total duration of 14 years, including five years' vocational training divided into two and a

half years' theoretical training provided by the vocational training establishment and two and a half years'

practical training received in the workplace, and culminating in a recognised examination relating to the craft

and conferring the right to use the title "Mester".

B

orthopaedic technician ("ortopaedimekaniker")

this course is of a total duration of 12.5 years, including three and a half years' vocational training divided

into six months' theoretical training provided by the vocational training establishment and three years'

practical training received in the workplace, and culminating in a recognised examination relating to the craft

and conferring the right to use the title

"Mester".

orthopaedic boot and shoemaker ("orthopaediskomager")

this course is of a total duration of 13.5 years, including four and a half years' vocational training divided into

two years' theoretical training provided by the vocational training establishment and two and a half years'

practical training received in the workplace, and culminating in a recognised examination relating to the craft

and conferring the right to use the title "Mester".

in Germany

optician ("Augenoptiker")

dental technician ("Zahntechniker")

surgical truss maker ("Bandagist")

hearing-aid maker ("Hoergeraeteakustiker")

orthopaedic technician ("Orthopaediemechaniker")

orthopaedic boot-maker ("Orthopaedieschuhmacher")

in Luxembourg

dispensing optician ("opticien")

dental technician ("mécanicien dentaire")

hearing-aid maker ("audioprothésiste")

orthopaedic technician/surgical truss maker ("mécanicien orthopédiste/bandagiste")

orthopaedic boot-maker ("orthopédiste-cordonnier")

these courses are of a total duration of 14 years, including at least five years' training followed within a

structured training framework, partly received in the workplace and partly provided by the vocational training

establishment, and culminating in an examination which must be passed in order to be able to practise any

activity considered as skilled, either independently or as an employee with a comparable level of

responsibility.

in Austria

surgical truss maker ("Bandagist")

corset maker ("Miederwarenerzeuger")

optician ("Optiker")

orthopaedic shoemaker ("Orthopaedieschuhmacher")

orthopaedic technician ("Orthopaedietechniker")

dental technician ("Zahntechniker")

gardener ("Gaertner")

which represent education and training of a total duration of at least fourteen years, including

at least five years' training within a structured training framework, divided into apprenticeship

B

of at least three years' duration, comprising training received partly in the workplace and partly provided by a

vocational training establishment, and a period of professional practice and training of at least two years'

duration culminating in a masters examination conferring the rights to exercise the profession, to train

apprentices and to use the title "Meister".

training for master craftsmen in the field of agriculture and forestry, namely

master in agriculture ("Meister in der Landwirtschaft")

master in rural home economics ("Meister in der laendlichen Hauswirtschaft")

master in horticulture ("Meister im Gartenbau")

master in market gardening ("Meister im Feldgemüsebau")

master in pomology and fruit-processing ("Meister im Obstbau und in der Obstverwertung")

master in viniculture and wine-production ("Meister im Weinbau und in der Kellerwirtschaft")

master in dairy farming ("Meister in der Molkerei- und Kaesereiwirtschaft")

master in horse husbandry ("Meister in der Pferdewirtschaft")

master in fishery ("Meister in der Fischereiwirtschaft")

master in poultry farming ("Meister in der Geflügelwirtschaft")

master in apiculture ("Meister in der Bienenwirtschaft")

master in forestry ("Meister in der Forstwirtschaft")

master in forestry plantation

and

forest

management

("Meister

in

der

Forstgarten-

und

Forstpflegewirtschaft")

master in agricultural warehousing ("Meister in der landwirtschaftlichen Lagerhaltung")

which represent education and training of a total duration of at least fifteen years, including at least six years'

training followed within a structured training framework divided into an apprenticeship of at least three years'

duration, comprising training partly received in the workplace and partly provided by a vocational training

establishment, and a period of three years of professional practice culminating in a masters examination

relating to the profession and conferring the rights to train apprentices and to use the title "Meister".

3. Seafaring sector

(a) transport

Training for the following

In the Czech Republic

training for

deck assistant (“Palubní asistent”)

officer in charge of a navigational watch (“Námor¡ní poruc¡ík”)

chief mate (“První palubní du¢ªstojník”)

master (“Kapitán”)

engine assistant (“Strojní asistent”)

officer in charge of an engineering watch (“Strojní du¢ªstojník”)

second engineer officer (“Druhy´ strojní du¢ªstojník”)

B

chief engineer officer (“První strojní du¢ªstojník”)

electrician (“Elektrotechnik”)

chief electric officer (“Elektrodu¢ªstojník”).

in Denmark

ship's captain ("skibsfoerer")

first mate ("overstyrmand")

quartermaster, deck officer ("enestyrmand, vagthavende styrmand")

deck officer ("vagthavende styrmand")

engineer ("maskinchef")

first engineer ("l. maskinmester")

first engineer/duty engineer ("l. maskinmester/vagthavende maskinmester")

in Germany

captain, large coastal vessel ("Kapitaen AM")

captain, coastal vessel ("Kapitaen AK")

deck officer, large coastal vessel ("Nautischer Schiffsoffizier AMW")

deck officer, coastal vessel ("Nautischer Schiffsoffizier AKW")

chief engineer, grade C ("Schiffsbetriebstechniker CT - Leiter von Maschinenanlagen")

ship's mechanic, grade C ("Schiffsmaschinist CMa -Leiter von Maschinenanlagen")

ship's engineer, grade C ("Schiffsbetriebstechniker CTW")

ship's mechanic, grade C - solo engineer officer ("Schiffsmaschinist CMaW - Technischer Alleinoffizier").

in Italy

deck officer ("ufficiale di coperta")

engineer officer ("ufficiale di macchina")

in Latvia

training for

electrical engineer officer on ships (“Kug‘ u elektromeha¯nik¸ is”)

operator of refrigeration machinery (“Kug‘ a salde¯šanas ieka¯rtu

mašý ¯nists”).

in the Netherlands

first mate (coastal vessel) (with supplementary training) ("stuurman kleine handelsvaart (met aanvulling)")

coaster engineer (with diploma) ("diploma motordrijver")

VTS-official ("VTS-functionaris")

B

which represent training

in the Czech Republic

for deck assistant (“Palubní asistent”)

1. A person not less than 20 years of age.

2. (a) Maritime academy or maritime college — department of navigation, both courses having to be

completed by the “maturitní zkouška” exam, and approved seagoing service of not less than six

months on ships during studies; or

(b) Approved seagoing service of not less than two years as rating forming part of a navigational

watch at the support level on ships, and completion of an approved course which meets the

standard of competence specified in section A-II/1 of the STCW (International Convention on

Standards of Training, Certification and Watch-keeping for Seafarers) Code dispensed by a

maritime academy or college of a Party to the STCW Convention, and passing the examination

before the Examining Board recognised by the MTC (Maritime Transport Committee of the Czech

Republic).

for officer in charge of a navigational watch (“Námor¡ní poruc¡ík”)

1. Approved seagoing service in the capacity of deck assistant on ships of 500 gross tonnage or more for

not less than 6 months in the case of a graduate of a maritime college or academy, or one year in the case

of a graduate of an approved course, including not less than six months in the capacity of a rating forming a

part of a navigational watch.

2. Duly completed and endorsed On Board Training Record Book for Deck Cadets.

for chief mate (“První palubní du¢ªstojník”)

Certificate of competence of officer in charge of a navigational watch on ships of 500 gross tonnage or more

and not less than twelve months of approved seagoing service in that capacity.

for master (“Kapitán”)

Certificate for service as master on ships of between 500 and 3 000 gross tonnage. Certificate of

competence of chief mate on ships of 3 000 gross tonnage or more and not less than 6 months of approved

seagoing service in the capacity of chief mate on ships of 500 gross tonnage or more and not less 6 months

of approved seagoing service in the capacity of chief mate on ships of 3 000 gross tonnage or more.

for engine assistant (“Strojní asistent”)

1. A person not less than 20 years of age.

2. Maritime academy or maritime college

department of maritime engineering, and approved seagoing service of not less than six months on ships

during the studies.

for officer in charge of an engineering watch (“Strojní du¢ªstojník”)

Approved seagoing service in the capacity of engine assistant of not less than 6 months as a graduate from

a maritime academy or college.

for second engineer officer (“Druhy´ strojní du¢ªstojník”)

Approved seagoing service of not less than 12 months in the capacity of 3rd engineer officer on ships

powered by main propulsion machinery of 750 kW propulsion power and more.

for chief engineer officer (“První strojní du¢ªstojník”)

B

B

required. Vocational training is completed by a special examination by the competent authority in

accordance with the training programme as approved by the Ministry of Transport.’

in the Netherlands

(i)

for first mate (coastal vessel) (with supplementary training) ("stuurman kleine handelsvaart

(metaanvulling)"), and coaster engineer (with diploma) ("diploma motordrijver"), involving a course

of 14 years, at least two years of which take place in a specialised vocational training

establishment, supplemented by a twelve-month traineeship

(ii)

for the VTS-official ("VTS-functionaris") of a total duration of at least 15 years, comprising at least

three years of Higher Vocational Education ("HBO") or Intermediate Vocational Training ("MBO"),

which are followed by national and regional specialisation courses, comprising at least 12 weeks of

theoretical training each and culminating each in an examination and which are recognised under

the International STCW Convention (International Convention on Standards of Training,

Certification and Watch-keeping for Seafarers, 1978).

(b) Sea fishing

Training for the following

In Germany

captain, deep-sea fishing ("Kapitaen BG/Fischerei")

captain, coastal fishing ("Kapitaen BLK/Fischerei")

deck officer, deep-sea vessel ("Nautischer Schiffsoffizier BGW/Fischerei")

deck officer, coastal vessel ("Nautischer Schiffsoffizier BK/Fischerei")

in the Netherlands

first mate/engineer V ("stuurman werktuigkundige V")

engineer IV (fishing vessel) ("werktuigkundige IV visvaart")

first mate IV (fishing vessel) ("stuurman IV visvaart")

first mate/engineer VI ("stuurman werktuigkundige VI")

which represent training

in Germany

of a total duration of between 14 and 18 years, including a three-year course of basic vocational training and

one year's service at sea, followed by one or two years of specialised vocation training supplemented, where

appropriate, by two years' work experience in navigation

in the Netherlands

involving a course varying in duration between 13 and 15 years, at latest two years of which are provided in

a specialised vocational school, supplemented by a 12-month period of work experience and are recognised

under the Torremolinos Convention (1977 International Convention for the Safety of Fishing Vessels).

4. Technical sector

B

Training for the following

In the Czech Republic

training for

authorised technician, authorised builder (“autorizovany´ technik, autorizovany´ stavitel”), which represents

vocational training of a duration of at least 9 years, comprising 4 years of technical secondary education,

completed by the “maturitní zkouška” (secondary technical school exam), 5 years of professional experience

and concluded by the professional qualification test for pursuit of selected professional activities in

construction (pursuant to Act No 50/1976 Sb. (the Building Act) and Act No 360/1992 Sb.).

track vehicle driver (“Fyzická osoba ídící dráz¡ní vozidlo”), which represents education of a total duration of

at least 12 years, comprising at least 8 years of elementary education and at least 4 years of vocational

secondary education completed by the “maturitní zkouška” exam and concluded by the state exam on the

motive power of vehicles.

track revision technician (“Dráz¡ní revizní technik”) which represents education of a total duration of at least

12 years, comprising at least 8 years of elementary education and

at least 4 years of vocational secondary education at a secondary machinery or electronics school

completed by the “maturitní zkouška” exam.

road driving instructor (“Uc¡itel autoškoly”), a person not less than 24 years of age; represents education of a

total duration of at least 12 years, comprising at least 8 years of elementary education and at least 4 years

of vocational secondary education focused on traffic or machinery completed by the “maturitní zkouška”

exam.

state technician for the control of motor vehicle roadworthiness (“Kontrolní technik STK”), a person not less

than 21 years of age; represents education of a total duration of at least 12 years, comprising at least 8

years of elementary education and at least 4 years of vocational secondary education completed by the

“maturitní zkouška” exam, followed by at least 2 years of technical practice; the person concerned must

have a driving licence and a clean criminal record and must have completed the special training for State

technicians of at least 120 hours' duration as well as successfully passing the exam.

mechanic for control of car emissions (“Mechanik me¡ ení emisí”), which represents education of a total

duration of at least 12 years, comprising at least 8 years of elementary education and at least 4 years of

vocational secondary education completed by the “maturitní zkouška” exam; furthermore an applicant has to

complete at least 3 years' technical practice and the special training for “mechanic for the control of car

emissions” of 8 hours' duration as well as successfully passing the exam.

boat master Class I (“Kapitán I. tr¡ídy”), which represents education of a total duration of at least 15 years,

comprising 8 years of elementary education and 3 years of vocational education completed by the “maturitní

zkouška” exam and culminating in an examination confirmed by a certificate of aptitude. This vocational

education has to be followed by 4 years' vocational practice completed by an exam.

restorer of monuments that are works of art crafts (“restaurátor památek, které jsou díly ume¡lecky´ch

emesel”), which represents education of a total duration of 12 years if involving full secondary technical

education in the restoration course, or 10 to 12 years of study in a related course, plus 5 years of

professional experience in the case of full secondary technical education completed by the “maturitní

zkouška” exam, or 8 years of professional experience in the case of secondary technical education ending

with the final apprenticeship exam.

restorer of works of art that are not monuments and are held in the collections of museums and galleries,

and of other objects of cultural value (“restaurátor de¡l vy tvarny´ch ume¡ní, která nejsou památkami a jsou

uloz¡ena ve sbírkách muzeí a galerií, a ostatních pr¡edme¡tu¢ª kulturní hodnoty”), which represents

education of a total duration of 12 years plus 5 years of professional experience in the case of full secondary

technical education in the restoration course completed by the “maturitní zkouška” exam.

waste manager (“odpadovy´ hospodár¡”), which represents education of a total duration of at

least 12 years, comprising at least 8 years of elementary education and at least 4 years of

B

secondary vocational education completed by the “maturitní zkouška” exam and a minimum of 5 years of

experience in the waste management sector within the last 10 years.

blasting technical manager (“Technicky´ vedoucí odstr¡elu¢ª”), which represents education of a total duration

of at least 12 years, comprising at least 8 years of elementary education and at least 4 years of vocational

secondary education completed by the “maturitní zkouška” exam, and followed by

- 2 years as a shotfirer underground (for underground activity) or 1 year on surface (for surface activity);

including 6 months as an assistant shotfirer;

- training course of 100 hours of theoretical and practical training followed by an examination before the

relevant District Mining Authority;

- professional experience of 6 months or more in planning and carrying out major blasting works;

- training course of 32 hours of theoretical and practical training followed by an examination before the

Czech Mining Authority.

in Italy

building surveyor ("geometra")

land surveyor ("perito agrario")

which represent secondary technical courses of a total duration of at least 13 years, comprising eight years'

compulsory schooling followed by five years' secondary study, including three years' vocational study,

culminating in the Technical Baccalaureat examination, and supplemented

(i)

for building surveyors by: either a traineeship lasting at least two years in a professional office, or

five years' work experience

(ii)

for land surveyors, by the completion of a practical traineeship lasting at least two years

followed by the State Examination.

in Latvia

training for

engine-railway sector driver's assistant (“vilces lý ¯dzekl¸a vadý¯ta¯ja (mašý ¯nista) palýgs”)

- a person not less than 18 years of age

represents education of a total duration of at least 12 years, comprising at least 8 years of elementary

education and at least 4 years of vocational education; vocational training completed by the employer's

special examination; certificate of competence issued by a competent authority for 5 years.

in the Netherlands

bailiff ("gerechtsdeurwaarder")

dental-prosthesis maker ("tandprotheticus")

which represent a course of study and vocational training

(i)

in the case of the bailiff ("gerechtsdeurwaarder"), totalling 19 years, comprising eight years'

compulsory schooling followed by eight years' secondary education including four years' technical

education culminating in a State examination and supplemented by three years' theoretical and

practical vocational training

B

(ii)

in the case of the dental-prosthesis maker ("tandprotheticus") totalling at least 15 years of full time

training and three years of part time training, comprising eight years of primary education, four years

of general secondary education, completion of three years of vocational training, involving

theoretical and practical training as a dental technician, supplemented by three years of part-time

training as a dental prosthesis-maker, culminating in an examination.

in Austria

forester ("Foerster")

technical consulting ("Technisches Buero")

labour leasing ("UEberlassung von Arbeitskraeften - Arbeitsleihe")

employment agent ("Arbeitsvermittlung")

investment adviser ("Vermoegensberater")

private investigator ("Berufsdetektiv")

security guard ("Bewachungsgewerbe")

real estate agent ("Immobilienmakler")

real estate manager ("Immobilienverwalter")

building project organizer ("Bautraeger, Bauorganisator, Baubetreuer")

debt-collecting institute ("Inkassoinstitut")

which represent education and training of a total duration of at least 15 years, comprising eight years'

compulsory schooling followed by a minimum of five years' secondary technical or commercial study,

culminating in a technical or commercial matura examination, supplemented by at least two years' workplace

education and training culminating in a professional examination.

insurance consultant ("Berater in Versicherungsangelegenheiten")

which represents education and training of a total duration of 15 years, including six years' training followed

within a structured training framework, divided into an apprenticeship of three years' duration and a three-

year period of professional practice and training, culminating in an examination.

master builder/planning and technical calculation ("Planender Baumeister")

master wood-builder/planning and technical calculation ("Planender Zimmermeister")

which represent education and training of a total duration of at least 18 years, including at least nine year's

vocational training divided into four years' secondary technical study and five years' professional practice

and training culminating in a professional examination conferring the rights to exercise the profession and to

train apprentices, in so far as this

training relates to the right to plan buildings, to make technical calculations and to supervise construction

work ("the Maria Theresian privilege").

commercial bookkeeper ("Gewerblicher Buchhalter"), in accordance with the Trade, Crafts & Industry Act

1994 (Gewerbeordnung 1994)

independent bookkeeper ("Selbständinger Buchhalter"), in accordance with the Act on Professions in the

Field of Public Accountancy 1999 (Bundesgesetz über die Wirtschaft Streuhardberufe 1999).

in Poland

B

training for

diagnostician executing motor vehicle roadworthiness tests at a vehicle control station at basic level

(“Diagnosta przeprowadzajacy badania techniczne w stacji kontroli pojazdów o podstawowym zakresie

badan´ ”), which represents 8 years of elementary education and 5 years of secondary technical education

in the field of motor vehicles and 3 years' practice in a vehicle service station or in a garage, covering 51

hours of basic training in controlling motorvehicle roadworthiness and passing the qualification examination.

diagnostician executing motor vehicle road worthiness tests at a district vehicle control station (“Diagnosta

przeprowadzaja²cy badania techniczne pojazdu w okre²gowej stacji kontroli pojazdów”), which represents 8

years of elementary education and 5 years

of technical secondary education in the field of motor vehicles and 4 years' practice in a vehicle service

station or in a garage, covering 51 hours of basic training in controlling motor vehicle roadworthiness and

passing the qualification examination.

diagnostician executing motor vehicle roadworthiness tests at a vehicle control station (“Diagnosta

wykonuja²cy badania techniczne pojazdów w stacji kontroli pojazdów”), which represents

8 years of elementary education and 5 years of secondary technical education in the field of motor vehicles

and 4 years' proven practice in a vehicle service station or in a garage; or

8 years of elementary education and 5 years of secondary technical education in a field other than motor

vehicle specialization and 8 years' proven practice in a vehicle service station or in a garage, covering a total

of 113 hours of complete training including basic and specialist training, with exams after every stage.

The duration in hours and the general scope of the particular courses in the framework of the complete

training for diagnostician, are separately specified in the Minister of Infrastructure's Regulation of 28

November 2002 on detailed requirements regarding diagnosticians (OJ of 2002, No.208, item 1769).

train dispatcher (“Dyzÿurny ruchu”), which represents 8 years of elementary education and 4 years of

secondary vocational education, with rail transport specialisation, as well as a course preparing for work as

a train dispatcher of 45 days and passing the qualification examination, or which represents 8 years of

elementary education and 5 years of secondary vocational education with rail transport specialisation, as

well as a course preparing for work as a train dispatcher of 63 days and passing the qualification

examination.

5. United Kingdom courses accredited as National Vocational Qualifications or Scottish Vocational

Qualifications

Training for

mine electrical engineer

mine mechanical engineer

dental therapist

dental hygienist

dispensing optician

mine deputy

insolvency practitioner

licensed conveyancer

first mate - freight/passenger ships – unrestricted

second mate - freight/passenger ships – unrestricted

B

third mate - freight passenger ships unrestricted

deck officer - freight/passenger ships – unrestricted

engineer officer - freight/passenger ships - unlimited trading area

certified technically competent person in waste management

listed veterinary nurse

leading to qualifications accredited as National Vocational Qualifications (NVQs) or, in Scotland, accredited

as Scottish Vocational Qualifications, at levels 3 and 4 of the United Kingdom National Framework of

Vocational Qualifications.

These levels are defined as follows

Level 3: competence in a broad range of varied work activities performed in a wide variety of contexts and

most of which are complex and non-routine. There is considerable responsibility and autonomy, and control

or guidance of others in often required.

Level 4: competence in a broad range of complex, technical or professional work activities performed in a

wide variety of contexts and with a substantial degree of personal responsibility and autonomy.

Responsibility for the work of others and the allocation of resources is often present.

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

These regulations shall apply to the European

Union

Directives referred to in Schedule 2 only in respect

of the pursuit, as an employed person, of the activities

covered by those European Union Directives.”.

4. Regulation 13 of the principal regulations shall be amended

(a) sub-paragraph (ii) of paragraph (a) of sub-regulation

(2) thereof shall be substituted by the following>

“(ii) attests to regulated education and training listed

in Schedule 3< and”.

(b) sub-paragraph (ii) of paragraph (a) of sub-regulation

(5) thereof shall be substituted by the following>

“(ii) one of the education and training courses listed

in Schedule 4< and”.

5. There shall be added to the principal regulations Schedules

1 to 4 annexed to these regulations.

B

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

Royal Institution of Chartered Surveyors

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

Royal Town Planning Institute

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

Chartered Society of Physiotherapy

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

Royal Society of Chemistry

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

British Psychological Society

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

Library Association

Gazzetta tal-Gvern ta' Malta — Avviż Legali 2004 160 — ATT TA’ L-2002 DWAR IR-RIKONOXXIMENT REÇIPROKU TA’ KWALIFIKI (ATT NRU. XVIII ta’ l-2002) Regolamenti ta’ l-2004 li jemendaw ir-Regolamenti dwar ir-Rikonoxximent Reçiproku ta’ l-Edukazzjoni u

Institute of Chartered Foresters

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Chartered Institute of Building

and Wales

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Engineering Council

2. Institute of Chartered Accountants of Scotland

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institute of Energy

3. Institute of Chartered Accountants in Ireland

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Structural Engineers

4. Chartered Association of Certified Accountants

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Civil Engineers

5. Chartered Institute of Loss Adjusters

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Mining Engineers

6. Chartered Institute of Management Accountants

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Mining and Metallurgy

7. Institute of Chartered Secretaries and

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Electrical Engineers

Administrators

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institute of Gas Engineers

8. Chartered Insurance Institute

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Mechanical Engineers

9. Institute of Actuaries

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Chemical Engineers

10. Faculty of Actuaries

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institute of Production Engineers

11. Chartered Institute of Bankers

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institution of Marine Engineers

12. Institute of Bankers in Scotland

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Royal Institution of Naval Architects

13. Royal Institution of Chartered Surveyors

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Royal Aeronautical Society

14. Royal Town Planning Institute

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institute of Metals

15. Chartered Society of Physiotherapy

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Chartered Institution of Building Services

16. Royal Society of Chemistry

Engineers

17. British Psychological Society

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

Institute of Measurement and Control

18. Library Association

Malta Government Gazette — Legal Notice 2004 160 — Mutual Recognition of Professional Education and Training

British Computer Society

19. Institute of Chartered Foresters

**

Irish nationals are also members of the following associations or organisations in the

United Kingdom

Institute of Chartered Accountants in England and Wales

Institute of Chartered Accountants of Scotland

Institute of Actuaries

Faculty of Actuaries

The Chartered Institute of Management Accountants

Institute of Chartered Secretaries and Administrators

Royal Town Planning Institute

Royal Institution of Chartered Surveyors

Chartered Institute of Building

Only for the activity of auditing accounts

B

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