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Exemption from the obligation to carry out quality control of auditors and auditing firms

According to §§ 57a paragraph 1 sentence 1 and 130 paragraph 3 of the Auditing Regulations (WPO), auditors and auditing companies are obliged to undergo quality control if they intend to carry out statutory audits.
They can only be effectively appointed as statutory auditors if they have a certificate of participation or exemption in accordance with Section 319 (1) sentence 3 of the German Commercial Code (HGB).

In order to avoid hardship traps, the competent body may, upon request, exempt it from the obligation to carry out a quality control and grant temporary derogations. According to § 8 (2) of the Articles of Association for Quality Control, an exemption permit can be granted for a maximum of three years with effect for the future.

Who should I contact?

The responsibility lies with 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 here

Requirements

  • Need for the granting of an exemption
    • The need for the granting of an exemption permit exists if there is an obligation to carry out a quality control in accordance with § 57a (1) sentence 1 of the Auditing Regulations (WPO) and no certificate of participation in the quality control has been issued. This is the case if it is credibly demonstrated that it is intended to carry out statutory audits.
  • Hardship case
    • A case of hardship exists when the public interest in carrying out quality control must take precedence over the applicant's interest in being able to carry out statutory audits without first having to carry out quality control. This is the case where the obligation to carry out a quality control would impose a disproportionate burden on the applicant.

Which documents are required?

Documents may be required. Please contact the competent authority.

What are the fees?

Fees apply in accordance with the scale of fees of the competent authority.

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)

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.