Examination achievements can be credited towards the auditing exam
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
If you have already taken examinations at a university relating to the content of the auditing exam, in some cases you can have these credited towards your auditing exam.
In order to become a certified public accountant, you have to pass the auditing exam. If you have already completed certain examinations in previous degree courses, your exam will be shortened by the respective examination area or module.
There are 2 options for the crediting of examinations:
- The degree course from which your examination performance originates has already been recognized by the examination office. In this case, you only need to submit the transcript of records.
- The degree program from which your examination results originate has not yet been recognized by the examination office. In this case, you must submit a confirmation of equivalence and enclose the transcripts.
The examination office for the auditing exam will determine whether the examination results are equivalent.
Teaser
If you have already taken examinations at a university relating to the content of the auditing exam, in some cases you can have these credited towards your auditing exam.
Process flow
You submit your application for recognition of examination results when you register for the German Public Accountancy Examination.
- Check the website of the Chamber of Public Accountants to see whether your university and course of study are already recognized for credit transfer
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If your degree course is already recognized:
- Attach the certificates of achievement to the forms and documents for exam registration.
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If your degree program is not yet recognized:
- Download the form "Bestätigung der Gleichwertigkeit von Leistungsnachweisen" from the website of the Chamber of Public Accountants.
- Enclose certificates of achievement.
- Have the form completed by your university.
- Send all documents in writing, by e-mail or via the online portal Wirtschaftsprüfungsexamen to the regional office of the Chamber of Public Accountants responsible for your place of residence.
- The regional office will check your application.
Together with your admission to the Wirtschaftsprüfungsexamen, you will find out which examination achievements will be credited to you.
Requirements
- Your university and the degree program are already recognized for credit transfer or
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the content, form and scope of the examinations you have taken comply with the Auditor Examination Ordinance and
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the main or specialization subject you have taken corresponds to the essential content of one of the following examination areas:
- Applied Business Administration, Economics and/or
- business law and
- You have completed the examinations in one of the two subjects and
- You have completed the examinations in a degree program that began no later than 17.06.2009. If you began your studies after June 17, 2009, no retroactive crediting is possible.
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the main or specialization subject you have taken corresponds to the essential content of one of the following examination areas:
- You have successfully completed the degree program from which the credits originate within the last 8 years.
Which documents are required?
- Application if you are not applying for admission via the "Wirtschaftsprüfungsexamen" online portal
- Proof of the equivalent examination results achieved in your university education
- if your degree course has not yet been recognized by the examination office: the application form completed by your university
- a declaration as to whether you wish to take the examination in a shortened form
What are the fees?
Fee: 50,00 EURPayment in advance: nohttps://www.wpk.de/fileadmin/documents/Wissen/Rechtsvorschriften/WPK-Gebuehrenordnung.pdfKosten für verbindliche Auskunft über die von Ihnen geforderten Prüfungen, wie zum Beispiel Erfüllung oder Befreiung von Zulassungs-Voraussetzungen, Anrechnung von Prüfungsleistungen.
What deadlines do I have to pay attention to?
Your application for credit transfer must be submitted when you apply for admission to the exam.
Application deadlines:
- If you would like to take the exam in the first half of the year: August 31 of the previous year
- If you wish to take the exam in the second semester: last day of February, i.e. 28 or 29 February of the same year
Validity of certificates of achievement for crediting:
- Not older than 8 years after completion of the degree program from which the credits originate. The date on which you submit the application for admission to the auditing exam counts.
Processing duration
The processing time is the same as for the entire application for admission. As a rule, you will receive admission at least 3 weeks before the first written module examination.
Legal basis
- Auditor Audit Ordinance (WiPrPrPrüfV)
- § Section 13b of the Auditors' Professional Code of Conduct Act (Wirtschaftsprüferordnung - WPO)
- § Section 7 Ordinance on the Requirements for the Recognition of Study Programs pursuant to Section 8a of the German Auditors' Code and on the Recognition of Examination Achievements from Study Programs pursuant to Section 13b of the German Auditors' Code (Wirtschaftsprüfungsexamens-Anrechnungsverordnung - WPAnrV)
- Ordinance on the Requirements for the Recognition of Study Programs pursuant to Section 8a of the German Auditors' Code and on the Recognition of Examination Achievements from Study Programs pursuant to Section 13b of the German Auditors' Code (Wirtschaftsprüfungsexamens-Anrechnungsverordnung - WPAnrV)
Appeal
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Objection
Further information can be found in the notification of your application for crediting of examination results - If the objection is rejected: Take legal action before the administrative court
Weiterführende Informationen
- General information on how to become an auditor on the website of the Chamber of Public Accountants
- List of recognized universities and courses of study for the recognition of examination results on the website of the Chamber of Public Accountants
- Information sheet on the auditing exam on the website of the Chamber of Public Accountants
- Information on the exam procedure on the website of the Chamber of Public Accountants
- Information sheet on the recognition of audit services on the website of the Chamber of Public Accountants
- Frequently asked questions about the recognition of examination results on the website of the Chamber of Public Accountants
Author
Chamber of Public Accountants (WPK)
The text was automatically translated based on the German content.
- Examination before the Chamber of Public Accountants Recognition of equivalent examination results
Remark: Display of performance in the source portal




