In Belgium entry to the profession is regulated by the Royal Decree of 13 October 1987. This application of this Royal Decree is entrusted to the Board of the Institute of Auditors. This Board delegated the supervision of the education of the Belgian auditing profession to the Training Committee, composed exclusively of members of the Board.

In Belgium training for the profession is organized by means of a threeyear practical course. In order to be admitted to this traineeship the candidate should fulfil the following conditions - he or she:

(1) should be of Belgian nationality or reside in Belgium;

(2) must not have been deprived of political and civil rights, not be bankrupt and not have been convicted of specific types of offence defined by law;

(3) must have a university degree, or an equivalent foreign university degree, or have a degree of a higher school of vocational training plus five years'

practical training or two years' experience as a chartered accountant;

(4) needs to pass the entrance examination; and

(5) must have drawn up an agreement for a traineeship with a supervisor, who has to be an auditor of at least five years' standing.