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Auditor Reappointment

The appointment as an auditor expires by

  • Death
  • Waiver or
  • legally binding exclusion from the profession.

The reappointment shall be refused if the conditions for reappointment are not met.

Process flow

A re-examination as an auditor is not necessary. However, the competent authority may order in individual cases that the candidate must undergo the examination or parts of the examination if the compulsory exercise of the profession does not otherwise appear to be guaranteed.

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

  • A former auditor may be reappointed if:
    • the order has expired due to waiver;
    • the legally binding exclusion from the profession has been lifted by way of grace or at least eight years have elapsed since the legally binding exclusion;
    • the order has been withdrawn or revoked and the reasons that were decisive for the return or revocation no longer exist.

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?

There are no deadlines to be observed.

Processing duration

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

Applications / forms

The application must be made in writing. The application form can be found on the website of the competent authority.

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.