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Auditor Appointment of persons from other EU countries


A person who

  • in a Member State, or
  • in another State party to the Agreement on the European Economic Area, or
  • of Switzerland outside the scope

of the Wirtschaftsprüferordnung (WPO) has obtained a diploma certifying that he or she has the professional qualifications necessary for direct admission to the statutory audit within the meaning of Article 2(1) of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

  • in that Member State, or
  • in another State party to the Agreement on the European Economic Area, or
  • of Switzerland

, notwithstanding the provisions of the First and Second Sections of Part Two of the WPO, may be appointed as an auditor if he or she has passed an aptitude test as an auditor.

Who should I contact?

The responsibility lies with the Chamber of Auditors.

This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.

Which documents are required?

Documents may be required. Please contact the competent authority.

What are the fees?

Fees are charged in accordance with the scale of fees of the competent authority.

What deadlines do I have to pay attention to?

Deadlines may have to be observed. Please contact the competent authority.

Processing duration

Processing Time: 3 Months
§ 4b Wirtschaftsprüferordnung (WPO)

Applications / forms

The application shall be submitted in writing to the competent authority.

Appeal

You can take legal action against the decision of the competent authority. Details of this procedure can be found in the information on the right of appeal at the end of your decision.

Technically approved by

Lower Saxony Ministry of Economic Affairs, Labour and Transport

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)