Auditor; application for appointment

You must apply for appointment as an auditor.

Eintragungsmitteilung für Wirtschaftsprüfer in das Berufsregister

This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Antrag auf Bestellung als Wirtschaftsprüfer/in - Erklärungen zum Antrag auf Bestellung

This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.

Street address

Marsstraße 4
80335 München

Postal address

Marsstraße 4

80335 München

Mehr zur Behörde

The appointment procedure is the responsibility of the regional office of the Chamber of Public Accountants (WPK) in whose jurisdiction the applicant intends to establish his or her professional practice. The application for appointment must be submitted electronically (see "Online procedure").

The application for appointment is not subject to a time limit. If the applicant submits their application for appointment within five years of passing the German Public Auditor Examination, the legislator assumes that the applicant has the professional qualifications required for appointment in accordance with Section 1 (1) sentence 2 of the German Public Auditor Code (WiPrO). The examination of the application is therefore limited to the existence of grounds for refusal in accordance with Section 16 WiPrO.

If the application for appointment is not submitted within five years of passing the auditor examination, the examination no longer establishes the presumption of professional suitability. The reference in section 15 sentence 3 WiPrO to section 23 (2) WiPrO obliges the WPK to determine that the exercise of the profession appears to be guaranteed before appointment. To this end, it can order the repetition of the examination or parts thereof. The existence of obstacles to appointment must be examined in each case.

The German Public Auditor Examination is passed in accordance with Section 18 (3) of the German Public Auditor Examination Ordinance (WiPrPrPrüfV) if all required module examinations have been passed. The examination office will issue a certificate to this effect. This marks the start of the deadline in accordance with section 15 sentence 3 WiPrO. Appointment regularly takes place at an appointment event after the professional oath has been taken by handing over a certificate issued by the WPK to the applicant. Handing over means the handing over of the certificate from hand to hand. However, only the deliberate transfer of possession of the certificate is legally decisive. An appointment certificate that has been stolen or imposed on the recipient without or against his will is not handed over. As long as the certificate of appointment has not been handed over to the applicant, the appointment process can be halted and reversed if necessary.

The appointment certificate embodies the formal legal administrative act of the public appointment. The handing over of the certificate is a constitutive element of the appointment, i.e. an element that establishes the law. Without the delivery of the certificate, no appointment has been made. Only when the certificate is issued does the applicant become an auditor, irrespective of whether the requirements for appointment or obstacles to appointment have been met. If facts subsequently become known of which the appointment should have been refused, the appointment must be withdrawn with effect for the future in accordance with Section 20 (1) WiPrO, otherwise in accordance with Section 48 VwVfG.

By accepting the certificate of appointment, the applicant agrees to his/her appointment. The legal consequences of the appointment then take effect. The applicant becomes a member of the profession. He acquires membership of the WPK, the right to practice the profession, has the obligation to use the professional title and at the same time submits to supervision by the WPK and all regulations of the profession.

If there are special reasons, such as a pandemic, it is possible to take the professional oath in a video conference and receive the certificate by email if the applicant confirms receipt of the certificate.

Proof of professional liability insurance must be provided in the case of work in one's own practice or in joint professional practice in accordance with Section 44b WiPrO.

Proof must also be provided of other professional designations, academic degrees, titles, additions and foreign registrations.

proof of professional liability insurance and, in the case of other professional qualifications, titles, degrees, foreign registrations

The application for appointment must be submitted electronically (see "Online procedure").

The online application for appointment also includes the declarations on the conditions for appointment. It is no longer necessary to print out and sign a paper application, as was previously the case.

230,00 EUR

An application for appointment as an auditor must be submitted no later than five years after passing the auditor's examination; otherwise a partial examination may be ordered. There are no processing deadlines for the WPK.