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Apply for admission to the auditing exam

To become a certified public accountant, you must pass the auditing exam. In order to be admitted to the exam, you must:

  • a certain educational background,
  • appropriate professional experience and
  • Concrete auditing activities

can prove.

Examinations for the auditing exam take place in the first and second half of each year.

Process flow

You submit the application for admission to the auditing exam at your regional office of the Chamber of Auditors or at the examination office of the Chamber of Auditors in Berlin:

  • Download the document "Applications and Application Forms" from the website of the Chamber of Public Accountants.
  • Fill out the forms that apply to your case.
  • Attach all the necessary documents to the application.
  • Send the application and the documents by post or electronically with a qualified signature to the state office or the examination office of the Chamber of Auditors.
  • The state office will check your documents.
  • If you meet all the requirements, you will be admitted to the exam.
  • You will receive a notification and, upon admission, a written invitation to each written and oral module examination.


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

  • a completed university education
  • Exceptions:
    • 10 years of experience at

      • an auditor,
      • an auditing firm,
      • a sworn accountant,
      • an auditing firm,
      • a cooperative auditing association,
      • the examination body of a savings bank and giro association or
      • a supra-local examination institution for corporations and institutions under public law.
    • alternatively: at least 5 years of work as a

      • sworn accountant or as a
      • Tax Advisor
  • a practical activity corresponding to the auditor after your first university degree qualifying for a profession:

    • 3 years or

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

    • in the case of a position mentioned above under "10 years of activity"

  • of which: at least 53 weeks (full-time) Participation in final examinations and participation in the preparation of audit reports (audit activities)

    • If you do not have a professional education, but have worked in the field of auditing for 10 years, you must have completed the audit activity after the 5th year of your employment.
    • If you have 5 years of experience as a sworn accountant or tax advisor as a prerequisite for admission, you must have carried out the audit activity during or after this activity.
  • Exception: You do not have to prove that you have worked as an examiner if you have been working for at least 15 years

    • as a sworn accountant or
    • as a tax advisor.

Which documents are required?

  • Curriculum vitae in tabular form with detailed information about previous education and professional career

  • Testimonies of

    • university examinations,
    • other relevant tests, and
    • the professional activity with information on the nature and scope of the audit activity,
    • in the original or as a certified copy
  • Explanation of whether and where you have previously submitted an application for admission to the examination

  • Proof of the standard period of study of the completed higher education

  • Proof of audit activity

  • Registration for at least one module exam

  • If applicable, a statement as to whether you wish to take the exam in abbreviated form

What are the fees?

  • Registration fee: EUR 500.00
  • Examination fees: EUR 500.00 per exam

What deadlines do I have to pay attention to?

Registration deadlines:

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

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

These deadlines also apply if you register for a module examination or repeat the examination.

Processing duration

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

Applications / forms

Forms: Applications and application forms

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Applications and application forms

Technically approved by

Federal Ministry for Economic Affairs and Energy

Professionally released on



The text was automatically translated based on the German content.

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