Aptitude Test as Wirtschaftsprüfer (auditor) for statutory auditors from Europe
In addition to the regular professional examination (Wirtschaftsprüfer examination) mentioned above, § 131g para. 1 WPO provides that statutory auditors approved in a member state of the European Union (EU) or the European Economic Area (EEA) or in Switzerland can be appointed as Wirtschaftsprüfer (auditor) if they complete the aptitude test according to Part Nine of the WPO (§§ 131g et seq. WPO). This aptitude test consists of a written and an oral examination. Its content deviates from the regular auditor examination, because candidates admitted to the aptitude test have already attained a comparable professional qualification corresponding to the provisions of the Statutory Audit Directive (2006/43/EC).
The aptitude test is based on Article 14 of the Statutory Audit Directive.
Admission requirement is the approval as statutory auditor in a member state of the EU, the EEA or in Switzerland.
Admission is independent of the nationality of the applicant.
Application for Admission to the Aptitude Test
The Examination Unit decides on the admission of the applicant to the aptitude test. The documents that have to be submitted along with the application are determined in § 25 para. 2, 3 Auditor Examination Directive (WiPrPrüfV). Documents of the applicant are generally to be submitted in German. Documents in the original language are to be accompanied by a notarized translation prepared by a translator authorized in Germany to do so.
There are different ways to shorten the aptitude test (§ 28 para. 1 Auditor Examination Directive in connection with § 6 WiPrPrüfV and §§ 13 to 13b WPO). Probably most relevant in this context: Applicants who have already passed the German Tax Advisor (Steuerberater) examination can waive Tax Law.
Applicants who have already acquired a certificate proving that the applicant has the relevant knowledge in an examination field can waive this field (§ 28 para. 2 Auditor Examination Directive). Only an examination certificate is adequate to justify the waiving of examination requirements; certificates on successful participation in lectures are not sufficient.
Applicants who have already gained substantial professional experience in an examination field can also waive this field (§ 28 para. 3 Auditor Examination Directive). The applicant must prove that he gained a substantial share of his knowledge covered by the waived examination field through professional experience. Proof may be provided by particular lists of cases on which the applicant has worked. These lists have to include specified information (file or reference numbers, subject, time period, type and scope of activity, and the facts of the matter). In addition, the Examination Unit can ask for anonymized work samples.
The application for admission to the aptitude test is to be made at the Berlin regional office of Wirtschaftsprüferkammer (WPK).
Wirtschaftsprüferkammer (Chamber of Public Accountants)
Landesgeschäftsstelle Berlin, Brandenburg, Sachsen und Sachsen-Anhalt
Rauchstraße 26, 10787 Berlin, GERMANY
Postfach 301882, 10746 Berlin, GERMANY
Phone.: +49 30 726161-195
Fax: +49 30 726161-199
Staging of the Aptitude Test
The aptitude test is held in German only. It consists of a written and an oral part and is carried out once a year. The aptitude test takes place only in the Berlin regional office of WPK. However, the Examination Unit has the right to stage the aptitude test at one of the other regional offices of WPK.
Content of the Aptitude Test
Written Examination (§ 27 Section 1 WiPrPrüfV):
- 1 test "Business Law"
- 1 test "Tax Law I"
Oral Examination (§ 27 Section 2 WiPrPrüfV):
- 1 examination section "Financial Auditing"
- 1 examination section "Professional Statutes for Wirtschaftsprüfer, in particular Organisation of the Profession, Professional Oversight, Professional Principles and Independence"
- 1 examination section in an Elective:
- „Tax Law II“
- Insolvency Law
- Main features of Capital Markets Law
- if necessary: 1 examination section in the examination field of the written examination in which the paper was marked ”Does not meet the requirements"
Examination Date* per year: 1
- Written examinations in August, oral examinations in November/December
*) The Examination Unit has the right to amend the scheduling of these dates, should this become necessary for organizational reasons.