Entrepeneurs assistant
Examination before the Chamber of Auditors Admission
Admission to the audit examination is subject to certain requirements.
Each applicant must demonstrate that he has participated for the most part in final examinations and has participated in the drafting of the examination reports for at least two years.
Responsibility lies with the Audit Office at the Chamber of Auditors.
This procedure can also be handled by a "Single Contact Person". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.
- Admission to the audit examination requires a certain prior education in accordance with Section 8 of the Accounting Code (WPO) and, in accordance with Section 9 WPO, sufficient practical training for the exercise of the profession:
- The traditional access route leads through higher education and a professional practice of at least three years, which is extended to four years for a standard period of study of less than eight semesters.
- Practitioners without a university degree may take the audit examination after at least ten years of work in auditing or for at least five years as a tax consultant or sworn accountant.
- If higher education has been completed outside the scope of the WPO, the diploma must be equivalent.
- Proof of a completed higher education
Further documents (annexes) to be attached can be obtained from Section 8 et seq. of the Accounting Code (WPO) or can be requested from the competent authority.
Fees apply. Please contact the appropriate authority.
In principle, the audit as an auditor is carried out both in the first and second half of each calendar year. The application for admission to examination is
- auditing the first half of the year to 31 July of the previous year,
- for the audit of the second half of the year up to 28 February and 29 February of the same year
to provide. Applications must be received by a national office or examination body in due time.
Processing Time: 3 MonthsSection 4b Of The Accounting Code (WPO)
On request, the Examination Board shall provide binding information on the fulfilment of individual conditions for admission to examination, exemption from admission requirements and the calculation of examination services.
Further information can also be found on the website of the competent authority.
Lower Saxony Ministry of Economy, Labour and Transport
Source: Serviceportal Niedersachsen (Linie6PLus)
