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Exemption from the obligation to control the quality of auditors and audit firms

Auditors and sworn accountants in their own practice or auditing and auditing companies are obliged to undergo quality control in accordance with Section 57a paragraph 1 sentence 1 and 130 paragraph 3 Of Auditors (WPO) if they intend to carry out statutory audits.
They can only be effectively appointed as statutory auditors if they have a certificate of participation or exemption in accordance with Section 319 paragraph 1 sentence 3 of the German Commercial Code (HGB).

In order to avoid hardship traps, the competent authority may, on request, exempt from the obligation to carry out a quality control and grant temporary exemptions. An exemption permit may be granted for a minimum of three years in accordance with Section 8(2) of the Articles of Association for Quality Control with effect for the future.

Section 8 paragraph 2 Of the Articles of Association for Quality ControlSection 57a paragraph 1 sentence 1 Of auditors ' sum (WPO)Section 130 (3) Of The Code of Auditors (WPO)Section 319 paragraph 1 sentence 3 Of the German Commercial Code (HGB)

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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