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Source: BUS Sachsen-Anhalt (Linie6PLus)

Auditors - Have professional qualifications recognised from the EU/EEA/Switzerland

Description

Working as an auditor is regulated in Germany. This means that in order for you to be able to work permanently independently in the profession, you need the so-called appointment as an auditor.

To order, you must meet several requirements. An important prerequisite is the successful auditing exam at the Chamber of Auditors. For auditors from other European countries (EU/EEA/Switzerland), there is a shortened examination: the aptitude test.

You may be admitted to the qualifying examination if you are approved as an auditor in the European Union (EU), the European Economic Area (EEA) or Switzerland.

If you have successfully passed the aptitude test, you can apply for an appointment as an auditor. You apply for the order in another procedure.

You can also apply for admission to the aptitude test from abroad.

Note: If you are not licensed as an auditor in the EU, eea or Switzerland, but meet the appropriate requirements, you can apply for admission to the regular auditor exam. That is a different procedure. The Chamber of Auditors will inform you.
 

  • You submit an informal application for admission to the aptitude test together with the necessary documents to the Chamber of Auditors.
  • You can submit the application and documents directly to the Chamber of Auditors or to a single point of contact. You can also submit the application electronically.
  • The Chamber of Auditors then examines the requirements for admission to the aptitude test.
  • If you are admitted to the exam, you must pay the fee for the exam in advance.
  • The aptitude test has a written part and an oral part. In the written part you have to do 2 supervisory work. If at least one supervisory work meets the requirements, you will be admitted to the oral examination.
  • You may repeat the aptitude test a maximum of twice. For the repetition, you must submit a new application for admission to the aptitude test.
  • If you have successfully passed the entire aptitude test, you will receive a certificate.
  • With the certificate you can apply for the appointment as an auditor. You apply for the order in another procedure.
  • You are approved as an auditor in the EU, the EEA or Switzerland.
  • You have sufficient knowledge of German. The aptitude test is German.

The Chamber of Auditors will inform you which documents you need to submit. Important documents are generally:

  • Proof of identity to prove nationality (identity card or passport)
  • List in tabular form with your training and professional experience (CV)
  • Certificate from the competent authority of an EU, EEA or Swiss country that you are authorised to work as an auditor in that country
  • Explanation of the elective for the oral part of the examination
  • possibly a declaration that you want to take the exam in a shortened form
  • possibly an application for remission of examinations
  • Explanation of whether and at which body in Germany you have already submitted an application for admission for examination (possibly copy of the application or decision)

The Chamber of Auditors will inform you which documents you must submit in the original or as a certified copy.

If your documents are not available in German, you must submit German translations of your documents. The translations must be carried out by translators who are publicly appointed or authorised in Germany.
 

  • For admission to the aptitude test: EUR 500.00
  • For the aptitude test: EUR 1,000

In addition, additional costs may arise (e.g. for translations and certification of your documents).
These costs vary from person to person.
 

None.
Sometimes documents are still missing in the procedure. The Chamber of Auditors will then inform you by when you have to submit the documents.
 

The Chamber of Auditors will confirm that your documents have arrived after a maximum of one month. The Chamber of Auditors will inform you if documents are missing.

If the documents are complete, the procedure will take a maximum of 3 months.
In individual cases, the deadline may be extended once.
 

§ 131g, 131h Act on a Professional Code of Auditors (Wirtschaftsprüferordnung - WPO)

§ 25 Audit Ordinance for Auditors according to §§ 14 and 131l of the Auditors' Regulations (Wirtschaftsprüferprüfungsverordnung - WiPrPrüfV); § 3 paragraph 1 Fee Schedule of the Chamber of Auditors

You can take legal action against the decision of the Chamber of Auditors. The decision is then reviewed. Details can be found in the notice of appeal at the end of your decision.
We recommend that you first talk to the Chamber of Auditors before taking legal action against the decision.

  • Forms: none
  • Online procedure possible: Via the Point of Single Contact
  • Written form requirement: no
  • Personal appearance required: no (Note: If you are admitted to the aptitude test, you must take the exam in person.)
  • Freedom to provide services
    You can also work independently in the field of auditing in Germany without an order in the profession. Then you do not have to take an aptitude test. However, they are not allowed to perform all tasks. They may also not bear the professional title "auditor" or "auditor". The Chamber of Auditors will inform you about the exact requirements.
     
  • Procedure for ethnic German repatriates
    As a ethnic German repatriate, you can either go through the recognition procedure according to the law mentioned here or according to the Federal Displaced Persons Act. You can decide for yourself. The Chamber of Auditors will advise you on this.

The text was automatically translated based on the German content.

Federal Ministry for Economic Affairs and Energy
 

No authority found