Auditor; application for appointment
You must apply for appointment as a chartered accountant.
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 place of business. 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 his application for appointment within five years of passing the Wirtschaftsprüfer exam, the legislator assumes that the applicant has the professional qualification required for appointment pursuant to § 1 (1) sentence 2 Wirtschaftsprüferordnung (WiPrO). The examination of the application is therefore limited to the existence of grounds for refusal pursuant to § 16 WiPrO.
If the application for appointment is not made within five years of passing the Wirtschaftsprüfer exam, the examination no longer justifies the presumption of professional qualification. The reference in § 15 sentence 3 WiPrO to § 23 (2) WiPrO then 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 § 18 (3) Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV), the Wirtschaftsprüfer exam is passed if all required module examinations have been passed. The examining body issues a certificate to this effect. This marks the beginning of the time limit pursuant to § 15 sentence 3 WiPrO. The appointment is regularly made at an appointment event 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 deliberate transfer of possession of the document is decisive. A document of appointment which has been stolen or forced upon the recipient without or against his will is not handed over. As long as the appointment document is not delivered 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 the constitutive, i.e. legally justifying element of the appointment. Without the delivery of the certificate, no appointment has taken place. Only through the delivery of the certificate does the candidate become a Wirtschaftsprüfer, 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 § 20 (1) WiPrO, otherwise in accordance with § 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.
In the case of working 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.
The application for appointment must be made electronically (see under "Online procedure").
With the online application for appointment, the declarations on the conditions for appointment are also submitted. The printing and signing of a paper application, which was customary in the past, is no longer necessary.
An application for appointment as a Wirtschaftsprüfer must be submitted no later than five years after passing the Wirtschaftsprüferprüfung; otherwise, the taking of a partial examination may be ordered. There are no processing deadlines for the WPK.
proof of professional liability insurance and, in the case of other professional qualifications, titles, degrees, foreign registrations
Erfassungsbogen für Wirtschaftsprüfer zum Ureintrag in das Berufsregister
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.
Links to more information
Responsible for editing: Bayerisches Staatsministerium für Wirtschaft, Landesentwicklung und Energie
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited