Information - Services - Formalities by subjects - Business start-up, development and management - Registration obligations - Certified public accountant; application for appointment - Dienstleistungsportal Bayern

Description

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

The application for appointment is not subject to a deadline. If the applicant submits his application for appointment within five years of passing the auditor's examination, the legislator assumes that the applicant has the professional qualification required for appointment in accordance with Section 1 (1) sentence 2 of the Wirtschaftsprüferordnung (WiPrO - German Auditor Code). The examination of the application is therefore limited to the existence of grounds for refusal pursuant to Section 16 WiPrO.

If the application for appointment is not submitted within five years of passing the auditor's examination, the examination no longer gives rise to the presumption of professional suitability. The reference in Section 15 Sentence 3 WiPrO to Section 23 (2) WiPrO then rather obliges the WPK to determine before the appointment that the exercise of the profession appears to be guaranteed. For this purpose, it can order the repetition of the examination or parts thereof. The existence of obstacles to appointment must be examined in each case.

Pursuant to Section 18 (3) of the Ordinance on the Examination of Auditors (Wirtschaftsprüferprüfungsverordnung - WiPrPrüfV), the auditor has passed the examination if all the required module examinations have been passed. The examining body shall issue a certificate to this effect. This marks the beginning of the time limit pursuant to Section 15 sentence 3 WiPrO. The appointment takes place regularly in an appointment meeting after taking the professional oath 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. Legally, however, only the willing transfer of possession of the certificate is decisive. An appointment document that has been stolen or forced upon the recipient without his will or against his will is not handed over. As long as the appointment document is not handed over to the applicant, the appointment process can be stopped and reversed if necessary.

The appointment certificate embodies the formal legal administrative act of the public appointment. The delivery of the certificate is a constitutive element of the appointment, i.e. it establishes the legal basis for the appointment. Without the delivery of the certificate, no appointment has been made. It is only through the delivery of the certificate that the applicant becomes a certified public accountant, irrespective of the existence of the prerequisites for appointment or obstacles to appointment. If facts subsequently become known of which the appointment should have been refused, the appointment must be revoked 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 appointment. The legal consequences of the appointment shall then come into effect. The applicant becomes a member of the profession. He acquires membership in the WPK, the right to practice the profession, has the obligation to use the professional title and at the same time submits to the supervision by the WPK and all regulations of the profession.

In the event of special reasons, such as a pandemic, it is possible to take the professional oath in a video conference and to receive the certificate by e-mail if the applicant confirms receipt of the certificate.

Prerequisites

In the case of activity in own practice or in joint practice according to § 44b WiPrO, proof of the existence of professional liability insurance must be provided.

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

Procedure

The order application must be submitted electronically (see under "Online procedure").

The declarations on the requirements for appointment are also submitted with the online application for appointment. There is no longer any need to print out and sign a paper application, which used to be the norm.

Deadlines

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

Required documents

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

Forms

• Form, Bavaria-wide: Erfassungsbogen für Wirtschaftsprüfer zum Ureintrag in das Berufsregister

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Antrag auf Bestellung als Wirtschaftsprüfer/in - Erklärungen zum Antrag auf Bestellung

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

• 230,00 EUR

Legal bases

• §§ 15 - 18 Gesetz über eine Berufsordnung der Wirtschaftsprüfer (Wirtschaftsprüferordnung - WiPrO)

Links to more information

• Wirtschaftsprüferkammer (WPK)

Related issues

• Auditors; application for recognition of a company as an auditing company