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Specialist assistant in accounting and controlling; application for admission to the advanced training examination

You must apply for admission to the advanced training examination to become a specialist assistant in accounting and controlling.

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Steuerberaterkammer München

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80638 München

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80638 München

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Procedure details

The specialist assistant in accounting and controlling (FARC) is a professional title in the field of taxation, which since 2019 can be obtained by employees in tax consulting firms through a further training examination at the chambers of tax consultants. The main focus of the accounting and controlling assistant is on external and internal accounting. This includes, in particular, bookkeeping and accounting, business analysis, controlling and the preparation and analysis of annual financial statements as well as integrated corporate planning.

Admission to the examination must be applied for at the relevant Chamber of Tax Consultants.

The Chamber of Tax Consultants in whose district the examination candidate is employed or - if there is no employment relationship - resides is locally responsible for admission to the advanced training examination.

Admission to the advanced training examination to become a specialist assistant in accounting and controlling is possible under the following conditions:

  • After successfully passing the examination to become a tax assistant: At least two years of practical experience in the field of tax and accounting with a member of the tax advisory or auditing profession for at least 16 hours per week
  • After successfully completing equivalent vocational training (e.g. legal assistant, industrial clerk, wholesale and foreign trade clerk, bank clerk): At least four years of practical experience in the field of tax and accounting, of which at least three years with a member of the tax advisory or auditing profession for at least 16 hours per week
  • After successfully completing at least three years of business administration studies: at least two years of practical work in the field of tax and accounting with a tax consultant or similar for at least 16 hours per week

Anyone who cannot provide evidence of equivalent professional training: At least six years of full-time practical work in the field of tax and accounting, of which at least four years with a member of the tax advisory or auditing profession for at least 16 hours per week. Admission to the examination also requires that the examination candidate has paid the admission and examination fee set by the Chamber of Tax Consultants before the start of the examination within the deadline set by the Chamber of Tax Consultants.

  • required documents:
    • Certificates/certificates/certificates concerning
      • the successful final examination as "Steuerfachangestellte/Steuerfachangestellter" and/or
      • the completion of at least three years of university studies with a focus on business administration and/or
      • the successful final examination in a commercial apprenticeship or other equivalent previous training and/or
      • further qualifications (e.g. proof of crediting of other examination results)
    • Proof of practical work: Certificates must be submitted regarding the type and duration of your work in the field of tax and accounting (with a tax consultant, tax agent, auditor, sworn auditor, lawyer, a professional practice within the meaning of the Tax Consultancy Act or the Federal Lawyers' Act, auditing firm, accounting firm or an association pursuant to Section 4 No. 8 StBerG) for at least 16 hours per week; the certificate must contain information on
      • Period of employment (start and, if applicable, end),
      • the type of employment relationship (e.g. employee, freelancer, civil servant)
      • the working hours (in number of hours per week)
      • Information on the type and scope of work in the field of tax and accounting (in number of hours per week)
      • all periods of career interruption of more than temporary duration (e.g. extended leave of absence, overtime compensation, parental leave, sick leave, etc.).
    • If affected: Proof of the granting of examination concessions. Please only enclose a current medical certificate or an official medical certificate. This should provide information on what measures can be taken to compensate for your physical disability in terms of time and technology.
    • Note on repeat applications: A repeat application can be submitted without resubmitting the supporting documents.

Applicants must register for the examination in writing using the form provided by the Chamber of Tax Consultants or online, observing the registration deadline.

The application must be accompanied by the necessary proof of fulfillment of the admission requirements.

The Chamber of Tax Consultants decides on admission to the examination. If it does not consider the admission requirements to be met, the examination board will decide.

The decision of the Examination Committee is recorded in minutes, stating the reasons. Reasons will be given for a negative decision.

Admission to the examination is communicated to the examination candidate in good time, at the latest with the invitation, stating the date and location of the examination, including permitted work and aids.

The admission and examination fee must be paid in accordance with the scale of fees of the Chamber of Tax Consultants.

The examinations take place as required, usually once a year. The examination dates are set by the Chamber of Tax Consultants. It announces the examination dates and venues, including the registration deadlines, in an appropriate manner before the registration deadline.

Status: 24.01.2025
Editorially responsible for prodecure description: Steuerberaterkammer Nürnberg
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