klar
Hint:

For an area outside of Lower Saxony and foreign languages, some menu items and functions are not available. Please go to the service page of the respective country.

Entrepeneurs assistant

Several authorities were found for your input. Please indicate your district or postal code where you have your company/branch or where you would like to contact the responsible office.

Auditor Appointment of persons from other EU countries

A person who

  • in a Member State, or
  • in another State party to the Agreement on the European Economic Area, or
  • of Switzerland outside the scope of application

has obtained a diploma from the Rules on Statutory Auditors (WPO) showing that it has the professional qualifications for direct admission to statutory audits within the meaning of Article 2(1) of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

  • in that Member State, or
  • in another State party to the Agreement on the European Economic Area, or
  • of Switzerland

is necessary, by way of derogation from the provisions of the First and Second Sections of Part Two of the WPO, may be appointed as an auditor if she has passed an aptitude test as an auditor.

Article 2(1) of Directive 2006/43/EC on statutory audits of annual and consolidated accountsSecond Part Auditors' Regulations (WPO)

Source: Serviceportal Niedersachsen (Linie6PLus)

Top of the Page