Examination before the Chamber of Auditors Admission

The responsibility lies with the examination office at 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.

• Find your Point of Single Contact in the Service Provider Portal Lower Saxony

• According to § 8 Wirtschaftsprüferordnung (WPO), admission to the auditing examination requires a certain previous education and according to § 9 WPO sufficient practical training for the exercise of the profession:
  • The traditional path of access is 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 examination after at least ten years of experience 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 diploma must be equivalent.

• § 8 Wirtschaftsprüferordnung (WPO)
• § 9 Wirtschaftsprüferordnung (WPO)

• Proof of completed university education

Further documents (attachments) to be attached result from §§ 8 ff. of the Wirtschaftsprüferordnung (WPO), or can be obtained from the competent authority.

• §§ 8 ff. Wirtschaftsprüferordnung (WPO)

Fees apply. Please contact the relevant authority.

The audit as an auditor is generally carried out in both 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 examination of the second half of the year, by 28 February or 29 February of the same year

to be asked. Applications must be received by a regional office or examination body in due time.

Rules relating to fees of the competent authority

• §§ 5 ff. Wirtschaftsprüferordnung (WPO)
• Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV)
• Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

Upon request, the examination body will 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 achievements.

Further information is also contained on the website of the competent authority.

• Information sheet of the Chamber of Auditors

Lower Saxony Ministry of Economic Affairs, Labour and Transport