Examination before the Chamber of Auditors Admission
Admission to the auditing examination is subject to certain requirements.
Each candidate must prove that he or she has participated in statutory examinations for at least two years and that he or she has participated in the drafting of the audit reports.
Who should I contact?
The responsibility lies with the audit office for the auditing examination at the Chamber of Auditors.
This procedure can also be handled through a "point of single contact". The "Point of Single Contact" is a special service offered by the municipalities and the state for service providers.
Find your point of single contact in the service provider portal Lower Saxony
Requirements
- According to § 8 Wirtschaftsprüferordnung (WPO), admission to the auditing examination requires a certain level of previous education and according to § 9 WPO a practical training sufficient for the exercise of the profession:
- The traditional access route leads through university studies and at least three years of professional experience, which is extended to four years with a standard period of study of less than eight semesters.
- Practitioners without a university degree can take the auditing exam after at least ten years of activity in auditing or at least five years as a tax consultant or sworn accountant.
- If the higher education was completed outside the scope of the WPO, the degree certificate must be equivalent.
Which documents are required?
- Proof of completed higher education
Further documents to be attached (attachments) result from §§ 8 ff. Wirtschaftsprüferordnung (WPO), or can be requested from the responsible authority.
What are the fees?
Fees apply. Please contact the competent authority.
What deadlines do I have to pay attention to?
The audit as an auditor is generally carried out both in the first and second half of each calendar year. The application for admission to the examination is
- for the examination of the first half of the year by 31 July of the previous year,
- for the audit of the second half of the year by 28 February or 29 February of the same year
to provide. Applications must be received in due time by a regional office or the examination office.
Processing duration
Processing Time: 3 Months§ 4b Auditing Regulations (WPO)
Legal basis
Scale of fees of the competent body
§§ 5 et seq. Auditors' Regulations (WPO)
Auditors' Audit Ordinance (WiPrPrüfV)
Directive 2006/43/EC on statutory audits of annual and consolidated accounts
What else should I know?
Upon request, the Examination Board shall provide binding information on the fulfilment of individual requirements for admission to the examination, for exemption from admission requirements and for the crediting of examination services.
Further information can also be found on the website of the competent authority.
Technically approved by
Lower Saxony Ministry of Economic Affairs, Labour and Transport
