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Auditing firm Registration of third-country nationals


The Chamber of Auditors may authorise persons who have worked in a third country as

  • expert examiners are authorised or appointed,
  • in addition to professionals and
  • auditors admitted to the Agreement on the European Economic Area in another Member State of the European Union or to the Agreement on the European Economic Area

may be legal representatives of auditing firms if the requirements for their authorisation or appointment essentially correspond to the provisions of the Auditors' Regulations (WPO).

The competent authority receives the registration applications after the transitional decision or § 134 WPO.

The responsibility lies with the Chamber of Auditors (WPK).

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.

  • 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 confirmation of cover from the professional indemnity insurer)
  • Proof of payment of the minimum capital
  • For existing companies:
    • Preparation of (interim) financial statements showing that the value of the individual assets less liabilities is at least equal to the statutory minimum amount of the share capital
  • Declaration by each partner that he/she does not hold the shares in the auditing firm for the account of a third party
  • Employment contracts of the shareholders working in the company (sworn accountants, tax consultants, lawyers, tax representatives, etc.) who do not hold board positions.
    • For professionals and EU auditors, the submission of an employment contract is not required.
  • Certificates issued by foreign professional organisations concerning the approval/recognition of EU statutory auditors and EU audit firms

Fees are charged in accordance with the scale of fees of the Chamber of Auditors.

Deadlines may have to be observed. Please contact the competent authority.

Processing Time: 3 Months
§ 4b Wirtschaftsprüferordnung (WPO)

Chamber of Auditors

Lower Saxony Ministry of Economic Affairs, Labour and Transport

Source: Serviceportal Niedersachsen (Linie6PLus)