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Source: BUS Sachsen-Anhalt (Linie6PLus)

Take the auditing exam


To become a certified public accountant, you must pass the auditing exam. The exam consists of a written and an oral exam.

You can take the exam in abbreviated form if you

  • have already passed the exam as a tax consultant or
  • are a sworn accountant.

In addition, you can have further examinations credited. As a result, there is no need for you to take any exams.

The exams take place in the 1st and 2nd half of the year:

  • 1st half of the year:
    • written exam in the first three weeks of February
    • Oral examinations in May and June
  • 2nd half of the year:
    • written exam in the modules "Applied Business Administration, Economics" and "Business Law" in the last week of June
    • written exam in all modules in the last 3 weeks of August
    • Oral exams in November and December

The written and oral examinations take place at the headquarters of the state office that decided on your application for admission to the examination. Exception: The exams in the last week of June in the modules

  • "Applied Business Administration, Economics" and
  • "Business Law"

take place annually at 3 locations each:

  • Berlin or Hamburg,
  • Dusseldorf or Frankfurt and
  • Munich or Stuttgart.

Current examination dates and locations can be found on the website of the Chamber of Auditors.

  • With the application for admission, you must register for at least one module examination.
  • You have been admitted to the auditing exam and have received an invitation to take the exam.
  • To participate in the oral examination: at least an overall grade of 5.0 in the written module examination.
  • Invitation to the auditing exam
  • Identity card or passport
  • Examination fees: EUR 500.00 per exam

You have 6 years to take all module exams. The period begins with admission to the exam.

If you have any questions regarding the implementation and organisation of the admission and examination procedures, please contact one of the state offices or the examination office of the Chamber of Public Accountants.

Examination Office at the Chamber of Auditors
Rauchstraße 26
10787 Berlin

Phone: 030 7261610
Fax: 030 726161260
E-mail: pruefungsstelle@wpk.de

As a rule, you take the exam at the state office of the Chamber of Auditors, which is responsible for your place of residence.

Chamber of Auditors
State Office Baden-Württemberg
Calwer Straße 11
70173 Stuttgart

Phone: 0711 2397710
Fax: 0711 2397712
E-mail: lgs-stuttgart@wpk.de

Chamber of Auditors
State Office of Bavaria
Mars Road 4
80335 Munich

Phone: 089 54461610
Fax: 089 54461612
E-mail: lgs-muenchen@wpk.de

Chamber of Auditors
Regional office in Berlin, Brandenburg, Saxony and Saxony-Anhalt
Rauchstraße 26
10787 Berlin

Phone: 030 726161195
Fax: 030 726161199
E-mail: lgs-berlin@wpk.de

Chamber of Auditors
Regional offices in Bremen, Hamburg, Mecklenburg-Western Pomerania, Lower Saxony and Schleswig-Holstein
Ferdinandstraße 12
20095 Hamburg

Phone: 040 80803430
Fax: 040 808034312
E-mail: lgs-hamburg@wpk.de

Chamber of Auditors
State office of Hesse, Rhineland-Palatinate, Saarland and Thuringia
Sternstraße 8
60318 Frankfurt am Main

Phone: 069 365062630
Fax: 069 365062632
E-mail: lgs-frankfurt@wpk.de

Chamber of Auditors
North Rhine-Westphalia State Office
Tersteegenstraße 14
40474 Düsseldorf

Phone: 0211 4561214
Fax: 0211 4561193
E-mail: lgs-duesseldorf@wpk.de

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: yes

You will take the exam before the examination board at the state office of the Chamber of Auditors where you have registered for the module examination.

You don't have to take the exams all at once. You can spread the module exams over several exam dates. Within the 6-year examination period, you can freely combine the modules.

  • Written examination:

    • includes 7 exams in the modules

      • Auditing, Business Valuation and Professional Law (2 exams)
      • Applied Business Administration, Economics (2 exams)
      • Business Law (1 exam)
      • Tax Law (2 exams)
    • You have 4 to 6 hours of processing time for each exam.

  • Oral examination:

    • You will begin the oral examination in the module "Auditing, Business Valuation and Professional Law" with a short presentation.
    • There are 3 topics to choose from for the presentation.
    • This is followed by two oral examination sections
    • The oral module examinations in the other examination areas consist of one examination section each.
  • If you are unable to take part in a module examination due to illness or for a valid reason, notify your regional office of the Chamber of Auditors immediately. In case of illness, submit an official medical certificate. Otherwise, it will be considered a withdrawal if you do not show up and the module examination will be considered failed.

  • If you have passed a module examination, you will receive a certificate of this.

  • If you have not been admitted to the oral examination, you will also receive the result in writing.

  • The exam is passed if you have passed all the modules to be taken. You can repeat each module twice within the 6-year examination period. A passed module does not expire during this period.

  • The exam is considered failed if you

    • have failed a module within the examination period even in the third attempt or

    • the exam period ends without you having passed all modules.

  • If you have not passed, you can retake the exam once. You will then have to repeat all module exams.

  • You will receive the result of your exam after the oral exam.

Federal Ministry for Economic Affairs and Energy

The text was automatically translated based on the German content.

Post Office Box 301882
10746 Berlin, Stadt
Rauchstraße 26
10787 Berlin, Stadt
030 726161-0
030 726161-212