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Source: BUS Sachsen-Anhalt (Linie6PLus)

Applying for recognition as an auditing firm

Description

The profession of sworn accountant can also be exercised in a professional society. Such a company requires state recognition as an auditing firm by the Chamber of Auditors. All European companies, companies under German law or companies under the law of another EU or EEA member state are permitted as legal forms. It should be noted that the majority of the legal representatives and shareholders must be sworn auditors or auditors admitted in another EU or EEA member state. If the company fulfils all the recognition requirements as an auditing firm, recognition as an auditing firm is ruled out and recognition as an auditing firm must be applied for.

Before you apply for recognition as an auditing firm, it is recommended to submit the draft of the articles of association to the Chamber of Auditors for review. Subsequently, the necessary notarial certification can be carried out. Then submit the application for recognition to the Chamber of Auditors and attach the necessary evidence. You can apply using the form available on the website of the Chamber of Auditors. As soon as the Chamber of Auditors has determined that all recognition requirements are met, it issues a clearance certificate. After registration in the commercial or partnership register, the Chamber of Auditors recognises the company as an auditing company by issuing a certificate of recognition.

Details on the recognition procedure can be found in the information sheets, which can be found on the Internet on the pages of the Chamber of Auditors.

You will need the following documents:

  • A copy of the articles of association or articles of association.
  • Proof of the conclusion of sufficient professional indemnity insurance (provisional guarantee of cover from the professional liability insurer).
  • Proof of payment of the minimum capital. In the case of a cash formation, proof of the payment of the minimum capital must be provided by presenting a bank confirmation or a bank statement. If an existing company is to be recognised as an auditing firm, interim financial statements must be submitted. The documents must not be older than three months.
  • A declaration by each partner that he does not hold the shares in the auditing firm on behalf of a third party. This may be waived if the articles of association contain a corresponding prohibition.
  • Employment contracts of shareholders working in the company who are neither sworn accountants nor auditors (tax consultants, lawyers, tax representatives, etc.) and who are not legal representatives.

Certificates issued by foreign professional organisations regarding the approval or recognition of EU/EEA auditors or EU/EEA audit firms.

The processing time depends on the duration of the registration procedure in the commercial or partnership register. It is recommended to allow a total of two months.

Forms for download can be found on the website of the Chamber of Auditors.

The text was automatically translated based on the German content.

Federal Ministry for Economic Affairs and Energy

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