Auditing company - recognition

Service Description

In order to establish an auditing company (WPG), you need recognition by the Chamber of Auditors. Recognition requires proof that the company is responsibly managed by auditors.

Auditors must be appointed by the Chamber of Auditors in order to practice their profession.

The legal form of the company to be founded for a WPG can be either a partnership or a corporation:

  • General partnership (OHG)
  • Partnership company (PartG)
  • Limited partnership (KG)
  • Limited liability company (GmbH)
  • Stock corporation (AG)
  • Partnership limited by shares (KGaA)
  • European Company (SE)

Note: General partnerships and limited partnerships can be recognized as auditing companies if they have been entered in the commercial register as commercial companies due to their fiduciary activities.


A prerequisite for recognition is that the majority of the legal representatives (members of the board of directors, managing directors, personally liable partners, managing directors or partners) are certified public accountants or auditors licensed in another member state of the European Union (EU), in a contracting state to the Agreement on the European Economic Area (EEA) or in Switzerland.

Personally liable partners may also be auditing companies or legal representatives of an auditing company or auditing company licensed in another EU/EEA member state or Switzerland.

Sworn auditors, tax advisors and lawyers are also entitled to be legal representatives of audit firms. In addition, specially qualified persons who exercise a profession that is compatible with the profession of auditor may be authorized by the Chamber of Auditors to be legal representatives of audit firms.

Note: Persons who are expert auditors in a third country, as well as lawyers, patent attorneys and tax advisors from a third country, may be authorized by the Chamber of Public Accountants to be legal representatives of audit firms if the conditions for their professional practice in the respective country essentially correspond to the relevant German laws.

In addition to the regulations on legal representation, there are also, among other things, provisions on the permissible group of shareholders, minimum capital and transfer restrictions, and the conclusion of professional liability insurance, which must be fulfilled for recognition as an auditing company.


You must submit the application for recognition as an auditing company to the competent body.

The Chamber of Auditors examines your documents and decides whether the company is recognized as an audit company. A certificate is issued on recognition as a WPG.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

No competent authority found

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