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IMPORTANT: Select a location.To obtain application forms, location-specific information and contacts, select a town or zip code.

For an area outside of Lower Saxony and foreign languages, some menu items and functions are not available. Please go to the service page of the respective country.

Please specify an area.

Which place to enter?

The location is used to determine the responsible office for the selected administrative service. In most cases you can enter your place of residence to find the competent authority. However, there are also cases in which a different location must be specified. Here are some examples:

Birth certificateYou want to get married and need a birth certificate. You live in Hanover, but you were born in Celle. You must therefore state your place of birth, i.e. Celle.

Business registrationYou would like to register a business in Braunschweig. Your place of residence is Hanover. You must therefore state the location of your future business, i.e. Braunschweig.

Apply for a building permitYou would like to build a house in Wunstorf and therefore apply for a building permit. Her place of residence is currently Hanover. You must indicate the place where the house is to be built. In this case it is Wunstorf.

Appointment of auditors


Auditors must be appointed by the competent authority in order to be able to exercise their profession.

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.

Requirements

  • Passing the exam as an auditor

Which documents are required?

  • completed application form
  • a copy or a publicly certified copy of the articles of association or articles of association
  • Proof of the existence of the recognition requirements specified in § 28 Wirtschaftsprüferordnung (WPO)

What are the fees?

Fees apply. In addition to the administration fee, members are obliged to pay an annual fee. The amount of the contribution is determined individually by the competent authority.

Process flow

At the same time, the appointment establishes membership of the competent authority. This is mandatory. The main tasks of the competent body include:

  • to advise their members professionally,
  • to mediate in disputes between members or between members and their clients, and
  • to supervise the fulfilment of the professional duties of the members.

The appointment as an auditor must be applied for at the competent authority. The corresponding form must be completed and submitted together with the required documents.

If nothing stands in the way of the order, the applicant receives an appointment for the swearing-in and then a certificate of admission. The appointed auditor shall be entered in the professional register of the competent authority.

Auditors may not be employed by an auditing firm, a tax consulting firm or a law firm, but may act exclusively as their legal representatives.

Note for nationals of another EU member state:

Nationals of another EU Member State must prove that they are entitled to statutory audits of annual accounts and present the certificate of passing the aptitude test. The aptitude test must be taken before the examination board.

What deadlines do I have to pay attention to?

The appointment must be made before the start of professional activity.

Processing duration

Processing Time: 3 Months
according to § 4b of the Wirtschaftsprüferordnung (WPO)

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