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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.
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
Documents are required. Please contact the appropriate body.
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.
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 Time: 3 MonthsSection 4b Of The Accounting Code (WPO)
Lower Saxony Ministry of Economy, Labour and Transport
Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)