Chartered Accountants - Examination - Exemption from Requirements

Official decision

• 14.30 Euro federal fee
• 3.90 Euro per attachment

No special deadlines need to be observed.

The Chamber of Tax Consultants and Accountants [Kammer der Steuerberater und Wirtschaftsprüfer] must issue an official decision on exemption from requirements for admission to professional examinations if, based on the educational and professional career of the party requesting such exemption, she/he can be expected to pass the examination.

• Section 19 of the Wirtschaftstreuhandberufsgesetz (WTBG)
• Article 9 of the Eighth Coucil Directive 84/253/EEC of 10 April 1984 based on article 54 section 3 (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents.

Exemption from requirements for admission to the professional examination for statutory auditors, save the examination of professional competence, is only permissible under the conditions listed in Article 9 of the Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents.

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

All and any documents confirming that, based on the educational and professional career of the parting requesting such exemption, she/he can be expected to pass the examination.

Chamber of Tax Consultants and Accountants ^{German text} [Kammer der Steuerberater und Wirtschaftsprüfer]