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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.

Auditor Reappointment

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The appointment as an auditor expires due to

  • Death
  • renunciation or
  • legally binding exclusion from the profession.

Reappointment shall be refused if the conditions for reappointment are not met.

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

  • A former auditor may be reappointed if:
    • the order has expired due to waiver;
    • the final exclusion from the profession has been lifted by way of clemency or at least eight years have passed since the final exclusion;
    • the order has been withdrawn or revoked and the reasons that were decisive for the withdrawal or revocation no longer exist.

Applications / forms

The application must be made in writing. The application form can be found on the website of the competent authority.

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.

Process flow

A new audit as an auditor is not necessary. However, the competent authority may, in individual cases, order that the applicant must undergo the examination or parts of the examination if the dutiful exercise of the profession does not otherwise appear to be guaranteed.

What deadlines do I have to pay attention to?

There are no deadlines to be observed.

Processing duration

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

Legal basis

Source: Serviceportal Niedersachsen (Linie6Plus)

Further Links

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Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.
Access information on the single point of contact for the state of Lower Saxonyvisit Website Internal Market, Industry, Entrepreneurship and SMEsVisit advice and assistance for EU citizens and their families