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Sworn accountants recognition

Sworn accountants must be recognised by the competent authority in order to carry out their profession. Recognition is also used to establish membership of the competent body. This is mandatory. A sworn accountant shall be entered in the professional register of the competent body.

Who should I contact?

The responsibility lies with the Chamber of Auditors.

This procedure can also be carried out through a "single point of contact". The "Single Contact Person" is a special service offered by the municipalities and the country for service providers.


  • Pass the exam as a sworn accountant/auditor

Which documents are required?

Documents are required. Please contact the appropriate body.

What are the fees?

In addition to a fee for recognition, members are obliged to pay an annual fee to the competent authority. The amount of the contribution varies from person to person and is determined by the competent body.

What deadlines do I have to pay attention to?

Recognition must be applied for by the competent body no later than one year after the examination has been taken as the sworn accountant.

Processing duration

Processing Time: 3 Months
Section 4b Of The Accounting Code (WPO)

Technically approved by

Lower Saxony Ministry of Economy, 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.