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Apply for admission to the auditing exam

Service Description

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
  • specific auditing activity

be able to prove.

Auditing examinations take place in the first and second half of each year.

Process flow

You can apply for admission to the auditing exam at your regional office of the Chamber of Public Accountants or at the examination office of the Chamber of Public Accountants 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.
  • Enclose all necessary documents with the application.
  • Send the application and the documents by post or electronically with a qualified signature to the regional office or the examination office of the Chamber of Public Accountants.
  • The regional office will check your documents.
  • If you meet all the requirements, you will be admitted to the exam.
  • You will receive a notification and, if you are admitted, a written invitation to each written and oral module examination.

Requirements

In order to be admitted to the examination, you must fulfill the following admission requirements:

  • a completed university education
  • Exceptions:

    • 10 years of employment with

      • a certified public accountant or auditor,
      • an auditing company,
      • a certified public accountant or a sworn auditor,
      • an auditing company,
      • a cooperative auditing association,
      • the auditing body of a savings banks and giro association or
      • a supra-local auditing body for public corporations and institutions.

    • Alternatively: at least 5 years' experience as a

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

  • practical experience equivalent to that of an auditor 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,

    • for a position listed above under "10 years of work"

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

    • If you have no professional training but have worked for 10 years in the field of auditing, you must have completed the auditing activity after the 5th year of your employment.
    • If you have worked for 5 years as a sworn auditor or tax consultant as a prerequisite for admission, you must have carried out the audit activity during or after this activity.

  • Exception: You do not have to provide evidence of auditing activity if you have worked for at least 15 years

    • as a sworn auditor or certified auditor or
    • as a tax consultant.

Which documents are required?

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

  • Certificates of

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

  • Declaration as to whether and where you have previously submitted an application for admission to the examination

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

  • Proof of examination activity

  • Registration for at least one module examination

  • If applicable, a declaration as to whether you wish to take the examination in a shortened form

What are the fees?

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

What deadlines do I have to pay attention to?

Registration deadlines:

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

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

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

Processing duration

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

Legal basis

Appeal

Forms: Applications and application forms

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Further Information

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry for Economic Affairs and Energy

Professionally released on

10.01.2020

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Prüfungsstelle bei der Wirtschaftsprüferkammer

Address
Rauchstraße 26
10787 Berlin, Stadt
Telephone
+49 30 726161-0
Fax
+49 30 72616126-0
E-Mail
Contact us
WWW
Website of the Chamber of Public Accountants