Commercial Accountants - Professional Examination - Exemption


  • Requests are free of charge.
  • Official decision: EUR 14.30 federal fee.

PLEASE NOTE Fees become due once the procedure is settled. For this purpose a payment form will be mailed to the party concerned.


No special deadlines need be observed.

General information

Please note: The contents of this site are currently being updated.

Persons who have already passed a professional examination and where the content of which is comparable to that for commercial accountants are exempted from taking the latter examination. Exemption from an examination must be requested from the competent authority.

PLEASE NOTE The Parity Commission for Management Accountancy Professions will issue an official decision on whether, and which components of, the professional examination still needs to be taken. The requesting party may appeal against this decision.

Legal basis

Sections 25, 26, 27, 28 of the Bilanzbuchhaltungsgesetz (BibuG)


Request for exemption from an examination.


The request may be submitted personally or in writing in German to the competent authority.

Required documents

Supporting documents concerning the examination already passed and where the content of which is comparable to the professional examination for commercial accountants.

Responsible department

Parity Commission for Management Accountancy Professions German text [Paritätische Kommission Bilanzbuchhaltungsberufe]

PLEASE NOTE Appeals will be decided by the Governor of the State (Land) in question.

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