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Auditing bodies of the savings bank and giro associations according to the Auditors' Regulations Registration

Quality control is carried out by auditors registered with the competent body in their own practice or by auditing firms (quality control auditors).

The following paragraphs of the Wirtschaftsprüferordnung (WPO) apply mutatis mutandis to quality control at audit bodies of the savings bank and giro associations, insofar as these are members of the competent authority and state law does not provide otherwise with regard to the obligation to carry out quality control:

  • § 57a paragraph 1 sentence 1, paragraphs 3 to 5, paragraph 6 sentences 1 to 9, paragraphs 7 to 8 WPO
  • §§ 57b to 57d WPO
  • § 66a paragraph 1 sentence 1, paragraph 3 sentences 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 WPO
  • Section 66b WPO
  • Section 136 WPO

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.

Documents may be required. Please contact the competent authority.

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

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

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

The application for admission to the examination must be submitted in writing to the competent authority.

Lower Saxony Ministry of Economic Affairs, Labour and Transport

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