Leistungen A-Z

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: yes

In order to become an auditor, you must take the auditing exam. The exam consists of a written and an oral exam.

You can take the exam in shortened form if you

• have already passed the examination as a tax consultant or
• are a sworn accountant.

In addition, you can have further examinations credited. This eliminates the need for checks for you.

The examinations take place in the 1st and 2nd half of the year:

• 1st half-year:
  • written exam in the first three weeks of February
  • oral examinations in May and June
• 2nd half-year:
  • written examination in the modules "Applied Business Administration, Economics" and "Business Law" in the last week of June
  • written exam in all modules in the last 3 weeks of August
  • oral examinations in November and December

The written and oral examinations take place at the registered office of the regional office that decided on your application for admission to the examination. Exception: The exams in the last week of June in the modules

• "Applied Business Administration, Economics" and
• "Business Law"

take place annually at 3 locations:

• Berlin or Hamburg,
• Düsseldorf or Frankfurt and
• Munich or Stuttgart.

Current audit dates and locations can be found on the website of the Chamber of Auditors.

• With the application for admission, you must register for at least one module examination.
• You have been admitted to the auditing exam and have received an invitation to the audit.
• To participate in the oral examination: at least an overall grade of 5.0 in the written module examination.

• Invitation to the auditing exam
• Identity card or passport

• Examination fees: EUR 500,00 per written exam

You take the exam before the examination board at the regional office of the Chamber of Auditors where you have registered for the module examination.

You don't have to tackle the exams all at once. You can distribute the module examinations over several examination dates. Within the 6-year examination period, you can freely combine the modules.

• Written examination:

  • includes 7 exams in the modules

    • Economic auditing, company valuation and professional law (2 exams)
    • Applied Business Administration, Economics (2 exams)
    • Business Law (1 exam)
    • Tax Law (2 exams)

  • For each exam you have 4 to 6 hours processing time available.

• Oral examination:

  • The oral examination in the module "Economic Auditing, Business Valuation and Professional Law" begins with a short presentation.
  • There are 3 topics to choose from for the lecture.
  • This is followed by two oral examination sections
  • The oral module examinations in the other examination areas each consist of one examination section.

• If you are unable to take part in a module examination due to illness or for a valid reason, please notify your regional office of the Chamber of Auditors immediately. In the event of illness, submit an official medical certificate. Otherwise, if you do not show up, it will be considered a withdrawal and the module exam will be considered failed.

• If you have passed a module examination, you will receive a certificate of this.

• If you have not been admitted to the oral examination, you will also receive the result in writing.

• The exam is passed if you have passed all the modules to be taken. You can repeat each module twice within the 6-year examination period. A passed module does not expire during this period.

• The exam is considered failed if you

  • have failed a module within the examination period even in the third attempt or

  • the examination period ends without you having passed all modules.

• If you have not passed, you can retake the exam once. You will then have to retake all module exams.

• You will receive the result of your exam after the oral examination.

You have 6 years to take all module exams. The period begins with admission to the examination.

You take the auditing exam before the examination board, which is responsible nationwide.

Examination Board for the Auditing Examination at the Chamber of Auditors
Rauchstrasse 26
10787 Berlin, Germany

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

For questions regarding the implementation and organisation of the admission and examination procedures, please contact one of the regional offices or the examination office of the Chamber of Auditors.

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

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

As a rule, you take the examination at the regional office of the Chamber of Auditors responsible for your place of residence.

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

• § 7 WPO (Wirtschaftsprüferordnung)
• § 12 WPO (Wirtschaftsprüferordnung)
• Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV)
• Wirtschaftsprüfungsexamens-Anrechnungsverordnung (WPAnrV)

• General information about becoming an auditor on the website of the Chamber of Auditors
• Information sheet on the auditing exam on the website of the Chamber of Auditors
• Information on the course of the exam on the website of the Chamber of Auditors
• Information on the shortened examination for sworn accountants on the website of the Chamber of Auditors

Federal Ministry for Economic Affairs and Energy