• Population: approx. 5,000,000    ​
  • Capital: Helsinki​
  • Languages: Finnish, Swedish​
  • In the EU since: 1995

Member Bodies

Professional bodies

No. of members1,410
Institute staff8
Date of establishment2015
Local branchesNo
Subject to public oversightNo
Oversight authorityAuditor Oversight Unit (AOU -Tilintarkastusvalvonta)​
Involvement in Qualification and Market AccessST
Initial education​​No
Approval and registrationNo (AOU)
Continued Professional DevelopmentNo (AOU)
Standard setting​​Yes
Quality assuranceNo (AOU)
Disciplinary measuresNo (AOU)


ProfessionsKHT auditor, authorised by the Central Chamber of Commerce of Finland​HTM auditor, authorised by regional Chambers of Commerce
Professional bodySTST
Protected titleYesYes
Reserved activitiesStatutory audit (Statutory audit of publicly traded companies and of companies meeting two of the following conditions in the past financial year:​
– Balance sheet total exceeds € 25.000.000;​
– Net sales or comparable revenue exceeds € 50.000.000; or​
– Average number of employees exceeds 300.)​
Statutory audit (if no KHT auditor is to be appointed)
Included authorisationsN/AN/A


KHT auditorHTM auditor
Regulated professionYesYes
Competent authorityAuditor Oversight Unit (Tilintarkastusvalvonta)​Auditor Oversight Unit (Tilintarkastusvalvonta)​


KHT auditorHTM auditor
No. of qualified professionals​745694
No. of new trainees per year​Information not availableInformation not available
No. of people taking the professional examination​Year 2011: 152​
2010: 153​
2011: 66​
2010: 56
No. of people passing the professional examination​2011: 52​
2010: 48​
2011: 21​
2010: 23


KHT auditorHTM auditor
General initial education steps ​
(without possible exemptions)
• Higher university (master) degree (studies in accounting, law, other fields of business and economics)​

• Minimum 3 years practical experience​

• Professional examination (KHT examination)​
• Lower university or polytechnic (bachelor) degree (studies in accounting, law, other fields of business and economics)​

• Minimum 3 years practical experience​

• Professional examination (HTM examination)​

Market access – Qualified professionals

KHT auditorHTM auditor
Registration required​YesYes
Competent authority for registration​The Auditing Board of the Central Chamber of Commerce of Finland​The Auditing Committee of a regional Chambers of Commerce
Cost of appointment/ registration​Examination 610 euros + approval 30 euros ​Examination 490 euros + approval 30 euros
Oath requiredYesYes
Insurance required​NoNo
Professional address required​YesYes