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Source: BUS Sachsen-Anhalt (Linie6PLus)

Auditfirm - Recognition


The profession of auditor may also be carried out in a professional company. Such a company requires state recognition as an auditfirm by the Chamber of Auditors. All European companies, companies or companies are permitted as legal form under the law of another EU or EEA member state. It should be noted that the majority of legal representatives and shareholders must be auditors or auditors or statutory auditors admitted in another EU or EEA member state.

Before you apply for recognition as an auditing firm, it is recommended to submit the draft partnership agreement to the Chamber of Auditors for review. The necessary notarial documentation can then be made. You then submit the application for recognition to the Chamber of Auditors and attach the necessary evidence. You can use the form available on the website of the Chamber of Auditors for the application. Once the Chamber of Auditors has established that all the conditions for recognition have been met, it issues a certificate of safety. After registration in the Commercial or Partnership Register, the Chamber of Auditors recognises the company as an auditfirm by issuing a certificate of recognition.

Chamber of Auditors: Recognition as a professional company

Details of the recognition procedure can be found in the fact sheets, which can be found on the website of the Chamber of Auditors.

You need the following documents:

  • A copy or a publicly certified copy of the articles of association or the social contract.
  • Proof of the conclusion of sufficient professional inertial insurance (preliminary cover commitment of the professional indeputicourte insurer.
  • Proof of the deposit of the minimum capital. In the case of a cash foundation, proof of the payment of the minimum capital shall be provided by presenting a bank confirmation in the original; it shall be returned on request.
  • A statement by each partner that he does not consider the shares in the audit firm to be the account of a third party.
  • Employment contracts of the shareholders working in the company (sworn accountants, tax consultants, lawyers or lawyers, tax representatives, etc.) who are not legal representatives.
    It is not necessary for auditors or EU auditors to submit an employment contract.

Certificates issued by foreign professional organisations on the admission or recognition of EU auditors and EU auditors.

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

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

Chamber of Auditors: Recognition as a professional company

The text was automatically translated based on the German content.

Federal Ministry of Economics and Energy

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