Entrepeneurs assistant
Audit offices of the savings banks and giro associations according to the Auditor's Code Of Auditors Registration
Quality control is carried out by auditors registered with the competent body in their own practice or audit firms (quality control auditors).
The following clauses of the Accounting Code (WPO) apply accordingly to quality control at audit offices of the savings bank and giro associations, provided that these are members of the competent body and that the national law does not provide otherwise with regard to the obligation to carry out quality control:
- Section 57a paragraph 1 sentence 1, paragraph 3 to 5, paragraph 6 sentence 1 to 9, paragraph 7 to 8 WPO
- 57b to 57d WPO
- Section 66a paragraph 1 sentence 1, paragraph 3 sentence 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 WPO
- Section 66b WPO
- Section 136 WPO
Responsibility lies with the Chamber of Auditors.
This procedure can also be handled by a "Single Contact Person". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.
Documents may be required. Please contact the appropriate body.
Fees are charged according to the rules of the competent authority.
Deadlines may have to be observed. Please contact the appropriate body.
Processing Time: 3 MonthsSection 4b Of The Accounting Code (WPO)
The application for admission to examination shall be addressed in writing to the competent authority.
Lower Saxony Ministry of Economy, Labour and Transport
Source: Serviceportal Niedersachsen (Linie6PLus)
