Entrepeneurs assistant
Auditor reappointment
The appointment as an auditor expires by
- Death
- Waiver or
- legally de-exclusion from the profession.
The re-appointment must be refused if the conditions for the reappointment are not met.
Re-examination as an auditor is not necessary. However, the competent authority may, on a case-by-case basis, order the applicant to undergo the examination or parts of the examination if the dutiful exercise of the profession does not otherwise appear to be guaranteed.
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.
- A former auditor may be reappointed if:
- the order has expired due to waiver;
- the final exclusion from the profession has been revoked by grace or at least eight years have elapsed since the final exclusion;
- the order has been withdrawn or revoked and the reasons that were decisive for the return or revocation no longer exist.
Documents may be required. Please contact the appropriate body.
Fees are charged according to the rules of the competent authority.
There are no deadlines to be observed.
Processing Time: 3 MonthsSection 4b Of The Accounting Code (WPO)
The application must be made in writing. The application form can be found on the website of the competent body.
Lower Saxony Ministry of Economy, Labour and Transport
Source: Serviceportal Niedersachsen (Linie6PLus)
