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Audit before the Chamber of Auditors Recognition of equivalent audit achievements

In order to become an auditor, you must take the auditing exam. If you have already completed certain examinations in previous degree programmes, your examination will be...

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  • Forms
  • Detailed description

    In order to become an auditor, you must take the auditing exam. If you have already completed certain examinations in previous degree programmes, your examination will be shortened by the respective examination area (module).

    There are two variants for the recognition of examinations:

    • The course of study from which your examination originates has already been recognised by the examination body. Then you only have to submit the proof of achievement.
    • The course of study from which your examination performance originates has not yet been recognised by the examination body. Then you must submit a confirmation of equivalence and attach the proof of achievement.

    The examination body for the auditing examination determines whether the audit services are equivalent.

  • Requirements
    • Your university and the degree programme are already recognised for crediting or
    • Your examinations correspond to the content, form and scope of the Wirtschaftsprüferprüfungverordnung and
      • the major or specialisation subject you have taken corresponds in the essential contents of one of the following examination areas:
        • Applied Business Administration, Economics and
        • Business Law and
      • You have passed the examination in one of the two subjects and
      • You have completed the examinations in a course of study that began on 17 June 2009 at the latest. If you start your studies after 17 June 2009, you cannot be credited retrospectively.
    • You have successfully completed the course of study from which the certificates of achievement originate within the last 8 years.
  • Documents
    • Proof of achievement of equivalent examinations in your university education
    • If your degree programme has not yet been recognised by the examination office: the application form completed by your university
  • Fees

    • Binding information about the examinations required by you (fulfilment or exemption from admission requirements, recognition of examination achievements): EUR 50.00
  • Process

    You submit your application for recognition of examination achievements when you register for the auditor's examination.

    • Check on the website of the Chamber of Auditors whether your university and your degree programme are already recognised for recognition

    • If your degree programme is already recognised:

      • Attach the transcripts of records to the exam registration forms and documents
    • If your degree programme is not yet recognised:

      • Download the form "Confirmation of equivalence of performance records" from the website of the Chamber of Auditors.
      • Enclose transcripts of achievement.
      • Have the form filled out by your university.
    • Send all documents in writing or electronically with a qualified signature to the regional office of the Chamber of Auditors responsible for your place of residence.

    • The regional office will examine your application.

    • Together with the admission to the auditing examination, you will find out which examinations will be credited to you.

  • Duration

    The processing time is the same as for the entire application for authorisation. As a rule, you will receive admission at least three weeks before the first written module examination.

  • Deadline

    Your application for credit recognition must be submitted when you apply for admission to the exam.

    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

    Validity of certificates of achievement upon crediting:

    • Not older than 8 years after completion of the course of study from which the certificates originate. What counts is the time at which you submit the application for admission to the auditing examination.
  • Responsible authority

    Auditing Office at the Chamber of Auditors
    Rauchstrasse 26
    10787 Berlin, Germany

    Phone: 030 7261610
    fax: 030 726161260
    E-mail: pruefungsstelle@wpk.de

  • Point of contact

    To submit applications for admission to the auditing exam, please contact

    • to the examination office at the Chamber of Auditors in Berlin or
    • to the regional office of the Chamber of Auditors responsible for your place of residence.

    Auditing Office at the Chamber of Auditors
    Rauchstrasse 26
    10787 Berlin, Germany

    Phone: 030 7261610
    fax: 030 726161260
    E-mail: pruefungsstelle@wpk.de

    Chamber of Auditors
    State Office Baden-Württemberg
    Calwer Strasse 11
    70173 Stuttgart, Germany

    Phone: 0711 2397710
    fax: 0711 2397712
    E-mail: lgs-stuttgart@wpk.de

    Chamber of Auditors
    Regional Office Bavaria
    Marsstrasse 4
    80335 Munich

    Phone: 089 54461610
    fax: 089 54461612
    E-mail: lgs-muenchen@wpk.de

    Chamber of Auditors
    Regional office Berlin, Brandenburg, Saxony and Saxony-Anhalt
    Rauchstrasse 26
    10787 Berlin, Germany

    Phone: 030 726161195
    fax: 030 726161199
    E-mail: lgs-berlin@wpk.de

    Chamber of Auditors
    Regional offices Bremen, Hamburg, Mecklenburg-Western Pomerania, Lower Saxony and Schleswig-Holstein
    Ferdinandstrasse 12
    20095 Hamburg, Germany

    Phone: 040 80803430
    fax: 040 808034312
    E-mail: lgs-hamburg@wpk.de

    Chamber of Auditors
    State Office Hesse, Rhineland-Palatinate, Saarland and Thuringia
    Sternstrasse 8
    60318 Frankfurt am Main, Germany

    Phone: 069 365062630
    fax: 069 365062632
    E-mail: lgs-frankfurt@wpk.de

    Chamber of Auditors
    North Rhine-Westphalia Regional Office
    Tersteegenstrasse 14
    D-40474 Dusseldorf

    Phone: 0211 4561214
    fax: 0211 4561193
    E-mail: lgs-duesseldorf@wpk.de

  • Legal basis
  • More information
  • Approved
    Federal Ministry for Economic Affairs and Energy
  • Approved date
    10.01.2020