Auditing firm Registration of third-country nationals
The Chamber of Auditors may authorise persons who have been registered in a third country as
- expert examiners are authorised or appointed,
- in addition to professionals and
- auditors approved in another Member State of the European Union or State party to the Agreement on the European Economic Area
may be legal representatives of auditing firms if the requirements for their authorisation or appointment essentially comply with the provisions of the Auditing Regulations (WPO).
The competent authority accepts the registration applications after the transitional decision or § 134 WPO.
Who should I contact?
The responsibility lies with the Chamber of Auditors (WPK).
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.
Which documents are required?
- Copy or a publicly certified copy of the articles of association or articles of association
- Proof of the conclusion of sufficient professional indemnity insurance (provisional guarantee of cover by the professional liability insurer)
- Proof of payment of the minimum capital
- For existing companies:
- Preparation of (interim) financial statements showing that the value of the individual assets minus the liabilities corresponds at least to the statutory minimum amount of the share capital
- Declaration by each shareholder that he/she does not hold the shares in the auditing firm on behalf of a third party
- Employment contracts of the shareholders working in the company (sworn accountants, tax consultants, lawyers, tax representatives, tax representatives, etc.) who do not hold a board position.
- For professionals and EU auditors, the submission of an employment contract is not required.
- Certificates issued by foreign professional organisations regarding the approval/recognition of EU statutory auditors and EU audit firms
What are the fees?
Fees apply in accordance with the Fee Schedule of the Chamber of Auditors.
What deadlines do I have to pay attention to?
Deadlines may have to be observed. Please contact the competent authority.
Processing Time: 3 Months§ 4b Auditing Regulations (WPO)
Chamber of Auditors
Technically approved by
Lower Saxony Ministry of Economic Affairs, Labour and Transport