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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.

Find your point of single contact here

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 duration

Processing Time: 3 Months
§ 4b Auditing Regulations (WPO)

Supporting institutions

Chamber of Auditors

Technically approved by

Lower Saxony Ministry of Economic Affairs, Labour and Transport

Source: Serviceportal Niedersachsen (Linie6PLus)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.