Appointment of auditors
Auditors must be appointed by the competent authority in order to be able to exercise their profession.
At the same time, the appointment establishes membership of the competent authority. This is mandatory. The main tasks of the competent body include:
- to advise their members professionally,
- to mediate in disputes between members or between members and their clients, and
- to supervise the fulfilment of the professional duties of the members.
The appointment as an auditor must be applied for at the competent authority. The corresponding form must be completed and submitted together with the required documents.
If nothing stands in the way of the order, the applicant receives an appointment for the swearing-in and then a certificate of admission. The appointed auditor shall be entered in the professional register of the competent authority.
Auditors may not be employed by an auditing firm, a tax consulting firm or a law firm, but may act exclusively as their legal representatives.
Note for nationals of another EU member state:
Nationals of another EU Member State must prove that they are entitled to statutory audits of annual accounts and present the certificate of passing the aptitude test. The aptitude test must be taken before the examination board.
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.
- Passing the exam as an auditor
Which documents are required?
- completed application form
- a copy or a publicly certified copy of the articles of association or articles of association
- Proof of the existence of the recognition requirements specified in § 28 Wirtschaftsprüferordnung (WPO)
What are the fees?
Fees apply. In addition to the administration fee, members are obliged to pay an annual fee. The amount of the contribution is determined individually by the competent authority.
What deadlines do I have to pay attention to?
The appointment must be made before the start of professional activity.
Processing Time: 3 Monthsaccording to § 4b of the Wirtschaftsprüferordnung (WPO)
§ 15 Wirtschaftsprüferordnung (WPO)
§ 17 Wirtschaftsprüferordnung (WPO)
§ 37 Wirtschaftsprüferordnung (WPO)
§ 38 Wirtschaftsprüferordnung (WPO)
§ 43 a Wirtschaftsprüferordnung (WPO)
§§ 131 g, 131 h Wirtschaftsprüferordnung (WPO)
§§ 1 and 3 Schedule of Fees of the Chamber of Auditors
§§ 1, 2, 4 and 5 Contribution Regulations of the Chamber of Auditors
Applications / forms
Application for the appointment/reappointment of auditors or sworn auditors
Technically approved by
Chamber of Auditors
List ID 383 (whitelist; Status: 13.09.2018)
The text was automatically translated based on the German content.