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Auditor Appointment of persons from other EU countries

A person who

  • in a Member State, or
  • in another State party to the Agreement on the European Economic Area, or
  • of Switzerland outside the scope of application

has obtained a diploma from the Rules on Statutory Auditors (WPO) showing that it has the professional qualifications for direct admission to statutory audits within the meaning of Article 2(1) of Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts

  • in that Member State, or
  • in another State party to the Agreement on the European Economic Area, or
  • of Switzerland

is necessary, by way of derogation from the provisions of the First and Second Sections of Part Two of the WPO, may be appointed as an auditor if she has passed an aptitude test as an auditor.

Article 2(1) of Directive 2006/43/EC on statutory audits of annual and consolidated accountsSecond Part Auditors' Regulations (WPO)

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

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