Procedure descriptions
Public accountants - applying for appointment
In order to practise their profession, public accountants must be appointed by the Chamber of Public Accountants (Wirtschaftsprüferkammer). You must apply to be appointed.
On appointment, you will also become a member of the Chamber of Public Accountants. Your membership entails certain obligations.
Note: If more than five years have passed between passing your examination and starting work as a public accountant, you may in some cases be required to sit an additional examination.
Responsible department
Chamber of Public Accountants, Baden-Württemberg office
Details
Prerequisite
The prerequisites are:
- you have passed the qualifying examination for public accountants
- For citizens of another EU member country, a country in the European Economic Area (EEA) or Switzerland:
- you are authorised to carry out statutory annual audits
- qualifying examination
Procedure
You must apply to the regional office of the Chamber of Public Accountants if you wish to be appointed as a public accountant. You can either obtain the corresponding form from them directly or download it from the Chamber of Public Accountants website. Once you have completed the form, submit it to the regional office together with the necessary documents.
If there are no objections to your appointment, you will be given a date on which you will be sworn in. After you have been sworn in, you will be given a document confirming your appointment.
Note: You will be entered as a public accountant into the professional register of the Chamber of Public Accountants.
As a public accountant, you may not be employed by any of the following companies; you may only act as their legal representative:
- accountancy firms
- tax consulting companies
- firms of solicitors
Deadlines
Application for appointment: within five years of passing the public accountant's examinations or qualifying examination
N.B. You may be required to sit another (part) examination if you do not apply before this deadline.
Required documents
- completed application form including the relevant declaration
- evidence that you have passed the public accountant’s examinations
- for citizens of other EU member countries, countries in the European Economic Area (EEA) or Switzerland: confirmation that you have passed the qualifying examination
You must have taken the qualifying examination in front of the examination committee. - evidence that you are authorised to perform statutory annual audits
- for citizens of other EU member countries, countries in the European Economic Area (EEA) or Switzerland: confirmation that you have passed the qualifying examination
- registration sheet for entry into the professional register as a public accountant
- If you are self-employed, additionally: evidence that you are covered by professional indemnity insurance
- If you are employed, additionally: certification from your employer
- Other documents may be required, e.g.
- evidence of academic titles, degrees and additional qualifications
- extended list of partners
- evidence of partnership or self-declaration concerning tasks reserved for public accountants
Note: You must bring an ID card or other form of identification document to the appointment ceremony.
Costs
- Administrative fee for appointment: EUR 230.00
- Annual membership fee for Chamber of Public Accountants: EUR 468.00
Legal basis
- § 15 Wirtschaftsprüferordnung (WPO) (Bestellungsbehörde und Gebühren)
- § 17 Wirtschaftsprüferordnung (WPO) (Berufsurkunde und Berufseid)
- § 37 Wirtschaftsprüferordnung (WPO) (Registerführende Stelle)
- § 38 Wirtschaftsprüferordnung (WPO) (Eintragung)
- § 43a Wirtschaftsprüferordnung (WPO) (gesetzlicher Vertreter)
- §§ 131 g, 131 h Wirtschaftsprüferordnung (WPO) (Eignungsprüfung)
- §§ 1, 3 Gebührenordnung der Wirtschaftsprüferkammer
- §§ 1, 2, 4, 5 Beitragsordnung der Wirtschaftsprüferkammer
Release note
The German original version of this text was drafted in close cooperation with the relevant departments. The Wirtchaftsprüferkammer released it on 02.06.2017. Only the German text is legally binding. The Federal State does not assume any liability for the translated texts.
In cases of doubt or if you have any questions or problems, please contact the relevant authorities directly.
Contact
Bürger- und Standesamt (Bürgeramt)
eMail buergeramt@heidenheim.de
Telefon (0 73 21) 3 27-33 42
Fax (0 73 21) 3 23-33 32