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Auditing firm recognition

Where and under what circumstances can I have an auditing firm recognized?

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  • Forms

    Forms for download can be found on the website of the Chamber of Auditors.


  • Detailed description

    The profession of auditor can also be practiced in a professional company. Such a company requires state recognition as an auditing firm by the Chamber of Auditors. All European companies, companies under German law or companies under the law of another EU or EEA member state are permitted as legal forms. It should be noted that the majority of the legal representatives and shareholders must be auditors or auditors licensed in another EU or EEA member state.

  • Requirements

    The prerequisite for recognition is that the majority of the members of the Executive Board, the managing directors, the general partners, the managing directors or the partners (legal representatives) are members of the profession or auditors licensed in another Member State of the European Union or a State party to the Agreement on the European Economic Area or are auditors. General partners may also be auditing firms or audit firms licensed in another member state of the European Union or a state party to the Agreement on the European Economic Area. If the company has only two legal representatives, one of them must be an auditor or a certified auditor in another member state of the European Union or a state party to the Agreement on the European Economic Area. At least one person or company referred to in sentences 1 to 3 must have its place of business at the registered office of the company ( § 28 para. 1 WiPrO ).

  • Documents

    You will need the following documents:

    • A copy or a publicly certified copy of the articles of association or the articles of association.
    • Proof of the conclusion of sufficient professional indemnity insurance (provisional confirmation of cover from the professional indemnity insurer.
    • Proof of deposit of the minimum capital. In the case of a cash formation, proof of the payment of the minimum capital must be provided by submitting an original bank confirmation; it will be returned on request.
    • A declaration by each shareholder that he does not hold the shares in the auditing firm on behalf of a third party.
    • Employment contracts of the partners working in the company (sworn accountants, tax consultants, lawyers, tax agents, etc.) who are not legal representatives. For auditors and EU auditors, the submission of an employment contract is not required.

    Certificates from foreign professional organisations on the accreditation or recognition of EU statutory auditors and EU audit firms.

  • Fees

    EUR 1.050

  • Process

    Before you apply for recognition as an auditing firm, it is recommended that you submit the draft of the articles of association to the Chamber of Auditors for review. Subsequently, the notarial certification that may be required can be carried out. Then submit the application for recognition to the Chamber of Auditors and attach the necessary evidence. To apply, you can use the form available on the website of the Chamber of Auditors. As soon as the Chamber of Auditors has determined that all recognition requirements are met, it issues a clearance certificate. After registration in the commercial or partnership register, the Chamber of Auditors recognizes the company as an auditing firm by issuing a certificate of recognition.

  • Duration

    The processing time depends on the duration of the registration procedure in the commercial or partnership register. It is recommended to allow a total of two months.

  • Responsible authority

    Chamber of Auditors
    A corporation under public law

  • Legal basis
  • More information
  • Approved

    Federal Ministry for Economic Affairs and Energy

  • Approved date
    03.01.2018