apply for admission to the accountancy exam

Audit office at the Chamber of Public Accountants

To be admitted to the examination, you must meet the following admission requirements:

• a completed university education
• Exceptions:

  • 10 years of employment with

    • a certified public accountant or auditor
    • a firm of chartered accountants,
    • a certified public accountant, a certified auditor,
    • an auditing company,
    • a cooperative auditing association,
    • the auditing body of a savings bank and giro association, or
    • a supra-local auditing institution for corporations and institutions under public law.

  • alternatively: at least 5 years of activity as

    • sworn auditor or as a tax adviser or tax consultant
    • tax adviser or tax consultant

• a practical activity equivalent to that of a chartered accountant after your first professionally qualifying university degree:

  • 3 years or

  • 4 years if the standard period of study of your completed university education is less than 8 semesters,

  • at a position mentioned above under "10 years of work".

• of which: at least 53 weeks (full-time) participation in final examinations and participation in the drafting of examination reports (examination activity)

  • If you have no professional training but have worked in the field of auditing for 10 years, you must have performed the audit work after your 5th year of service.
  • If you have 5 years of work as a certified accountant or tax advisor as a requirement for admission, you must have performed the audit work during or after this work.

• Exception: You do not have to provide evidence of audit work if you have worked for at least 15 years as

  • as a certified accountant or certified auditor or
  • As a certified public accountant or tax consultant.

Forms: Applications and forms for the application

Online procedure possible: no

Written form required: yes

Personal appearance required: no

• Anträge und Formulare zur Antragstellung

• Curriculum vitae in tabular form with detailed information on previous education and professional experience

• certificates of

  • university examinations,
  • other relevant examinations and
  • professional activity with details of the type and scope of the examination activity,
  • the original or a certified copy

• a statement indicating whether and where you have previously applied for admission to the examination

• evidence of the normal period of university education completed

• Proof of examination activity

• registration for at least one module examination

• if applicable, a statement as to whether you wish to take the examination in an abbreviated form

• Admission fee: EUR 500,00
• Examination fees: EUR 500.00 per exam

You submit the application for admission to the auditing examination to your regional office of the Chamber of Public Accountants or to the examination office of the Chamber of Public Accountants in Berlin:

• Download the document "Applications and Forms for Application" on the website of the Chamber of Public Accountants.
• Fill in the forms that apply to your case.
• Attach all necessary documents to the application.
• Send the application and supporting documents by mail or electronically with a qualified signature to the state office or the Board of Accountancy's examination office.
• The regional office will review your documents.
• If you meet all the requirements, you will be admitted to the exam.
• You will receive a notification and, if admitted, a written invitation to each written and oral module examination.

Application Deadlines:

• If you wish to take the exam in the first semester: 31 August of the previous year.
• If you wish to take the examination in the second half of the year: last day of February (28th or 29th February) of the same year.

You always apply for admission to the next possible examination date. You cannot apply in advance for a later date.

These deadlines also apply if you are registering for a module examination or repeating the examination.

• Admission to the exam: usually at least three weeks before the first written module exam.
• Invitations to the module examinations: as a rule, at least three weeks before the first module examination.

• General information on how to become an auditor on the website of the Chamber of Public Accountants

• § 7 ff. Wirtschaftsprüferordnung (WPO)
• Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV)
• Wirtschaftsprüfungsexamens-Anrechnungsverordnung (WPAnrV)