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Auditor Reappointment


The appointment as an auditor expires due to

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

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

Process flow

A new audit as an auditor is not necessary. However, the competent authority may, in individual cases, order that the applicant must undergo the examination or parts of the examination if the dutiful 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 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.

Requirements

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    • the order has been withdrawn or revoked and the reasons that were decisive for the withdrawal or revocation no longer exist.

Which documents are required?

Documents may be required. Please contact the competent authority.

What are the fees?

Fees are charged 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 Wirtschaftsprüferordnung (WPO)

Applications / forms

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

Technically approved by

Lower Saxony Ministry of Economic Affairs, Labour and Transport

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)