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In order to be able to practice their profession, auditors must be appointed by the Chamber of Auditors. At the same time, the appointment establishes membership in the Chamber of Auditors. This is mandatory in the Chamber of Auditors. As an auditor, you will be entered in the professional register of the Chamber of Auditors. In order to be appointed by the Chamber of Auditors, you must have passed the exam as an auditor.

The appointment as an auditor requires the passing of the auditor examination or the aptitude test according to § 131g et seq. of the Auditor Regulations. You can find out about the requirements for admission to the examination or aptitude test at the regional office of the Chamber of Auditors.

An administrative fee of 230.00 euros must be paid for the processing of an application for an order. The issuance of a membership card is subject to a fee. Furthermore, the members of the Chamber of Auditors are obliged to pay an annual fee. Please inquire at the regional office of the Chamber of Public Accountants what contribution amount is to be paid in your individual case.

You can apply for appointment as an auditor in writing at the regional office of the Chamber of Auditors. You can either obtain the corresponding form there or download it from the pages of the Chamber of Auditors.

You submit the form, completed and signed, together with the registration form for the original entry in the professional register and with the necessary documents, such as

• proof of professional indemnity insurance and

• where applicable, evidence of academic titles, degrees and additions,

at the state office.

If nothing stands in the way of the order, you will receive an appointment for the swearing-in. After the swearing-in, you will receive a certificate of the order.

The members of the Chamber must be appointed by the Chamber of Auditors before taking up their profession. If the application for appointment as an auditor is not submitted within five years of passing the examination as an auditor, the provisions of the Auditors' Ordinance on reappointment shall apply accordingly to the appointment.

• § 15 sentence 1 of the Auditors' Ordinance (WiPrO)
• § 131k Wirtschaftsprüferordnung (WiPrO)

• Chamber of Auditors