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Source: BUS Sachsen-Anhalt (Linie6PLus)

Auditing Firm - Recognition


The profession of auditor can also be exercised in a professional society. Such a company requires state recognition as an auditing company 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 the shareholders must be auditors or auditors approved in another EU or EEA member state.

Before you submit the application for recognition as an auditing company, 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. After that, you submit the application for recognition to the Chamber of Auditors and attach the necessary evidence. For the application you can use 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 recognizes the company as an auditing company by issuing a certificate of recognition.

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

You will need the following documents:

  • A copy or a publicly certified copy of the articles of association or articles of association.
  • Proof of the conclusion of sufficient professional indemnity insurance (provisional guarantee of cover by 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 in the original; it will be returned on request.
  • A declaration by each shareholder that he does not hold the shares in the auditing company for the accounting account of a third party.
  • Employment contracts of the shareholders working in the company (sworn accountants, tax consultants, lawyers, tax representatives, etc.) who are not legal representatives.
    For auditors and EU auditors, the submission of an employment contract is not required.

Certificates issued by foreign professional organisations on the approval or recognition of EU statutory auditors and EU audit firms.

The processing time depends on the duration of the registration procedure in the trade or partnership register. It is recommended to take into account 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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