Regulation on the examination of the recognised financial statements of the balance sheet accountant/certified balance sheet accountant

Unofficial table of contents

BibuchhPrV 2007

Date of completion: 18.10.2007

Full quote:

" Regulation on the examination of the recognised financial statements of the balance sheet accountant of the 18. October 2007 (BGBl. 2485), as last amended by Article 64 of the Regulation of 26 March 2014 (BGBl I). 274).

Status:

Last amended by Art. 64 V v. 26.3.2014 I 274

For more details, please refer to the menu under Notes

Footnote

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Input formula

On the basis of § 53 (1) in conjunction with Section 2 of the Vocational Training Act of 23 March 2005 (BGBl. 931), paragraph 1 of which is Article 232 (3) (a) of the Regulation of 31 December 2008. October 2006 (BGBl. 2407, 2007 I p. 2149), the Federal Ministry of Education and Research, after hearing the main committee of the Federal Institute for Vocational Education and Training, is in agreement with the Federal Ministry for Economic Affairs and Technology: Unofficial table of contents

§ 1 Objective of the examination and designation of the financial statements

(1) The competent authority may carry out professional training examinations of the audited accountant according to § § 2 to 7 as well as to further qualifications in accordance with § § 8 and 9, in which the on-going professional (2) The aim of the examination is to provide proof of the necessary qualifications to be able to carry out the following tasks independently and responsibly. These include:

1.

Ensure the organization and function of the operating financial and accounting system,

2.

Create interim and annual financial statements and the management report according to national law,

3.

Create financial statements in accordance with international standards,

4.

reporting; evaluating and interpreting the numerical work for planning and control decisions,

5.

Implement the tax law and the corporate tax theory

6.

Create a cost and benefit calculation and target-oriented application,

7.

Planning and handling of financial operations,

8.

carry out business-relevant tasks in accordance with national economic relationships,

9.

Carry out legal proceedings in the proceedings of the Mahn and Klage proceedings and the enforcement of the law,

10.

Take over organizational and managerial tasks; use entrepreneurial skills that can include the ability to set up or take over a company.

(3) The successfully completed examination leads to the recognised conclusion of "Certified balance sheet accountant/certified balance sheet accountant". Unofficial table of contents

§ 2 Admission requirements

(1) To be examined in the test part A, it shall be possible to:

1.

a successful final examination in a recognised commercial or administrative training occupation with a prescribed training period of three years and thereafter at least three years of commercial professional practice; or

2.

A successfully completed business studies degree at a university or a business-economics degree or bachelor's degree from a state or state-recognised vocational academy or an accredited university the business administration training course of a vocational academy and thereafter a professional practice of at least two years, or

3.

a minimum of six years of professional experience.

(2) The professional practice referred to in paragraph 1 must be in the course of continuing vocational training as part of the audited accountant's audited accounting accountant for commercial or managment activities, and in the process mainly in the financial and operational financial and economic activities of the company. (3) By way of derogation from the conditions laid down in paragraph 1, it may also be admitted for the purpose of examining who, by presenting certificates or in any other way, makes it credible that he/she has skills, knowledge and Acquired skills (professional capacity), which are the subject of admission to the examination (4) To be examined in the examination part B, it is possible to allow the person who has proven to have filed the test piece A within the last two years. For the test part C, it is possible to admit who has passed all the written examination achievements according to § 3 (2) and (3). Unofficial table of contents

§ 3 Outline and conduct of the examination

(1) The examination of the recognised financial statements "Certified balance sheet accountant" is divided into the following parts of the examination and areas of action:
Test Part A:
Areas of action:

1.

Create a cost and benefit calculation and target-oriented application,

2.

financial management;

Test Part B:
Areas of action:

1.

Create interim and annual financial statements and the management report according to national law,

2.

Create financial statements in accordance with international standards,

3.

tax law and corporate tax systems,

4.

Reporting; evaluating and interpreting the numerical work for management decisions;

Test Part C:
Presentation and expert discussion.
In addition, further examinations in accordance with § § 8 and 9 are permissible. (2) The examination in the areas of action referred to in paragraph 1 in the examination part A and in the test part B shall be carried out in writing in the form of practice-oriented, situation-related tasks. The duration of the written tasks in the area of action "Creating interim and annual financial statements and the management report according to national law" is usually to be held for 240 minutes, in the area of action " Tax law and "In general 180 minutes, in the field of action" Creating a cost and benefit calculation and target-oriented application "usually 120 minutes, in the field of action" reporting; evaluating and interpreting the numerical work for management decisions " usually 90 minutes and in the The scope of action "Financial Management" is usually 120 minutes. (3) In the area of action "Building degrees according to international standards", the examination period is at least 210 minutes and at most 240 minutes. Until 31 December 2020, the examination in this area of action may be limited to the basic position in accordance with § 4 (4) (1) to (9) at the request of the examination participant or the examination participant. In this case, the duration of the examination is at least 60 minutes and at most 90 minutes. (4) In the examination part A and in the test piece B no more than a defective performance has been provided in each case, in each case an oral supplementary examination is to be offered therein. In the case of one or more insufficient services, this possibility does not exist. The supplementary test should be carried out on an application-related basis and, as a rule, may not take longer than 20 minutes for each additional examination. The evaluations of the written examination performance and the oral supplementary examination are combined to form a note. The evaluation of the written test is double-weighted. (5) The examination part C is divided into a presentation and an expert discussion building on it. The examination participant or the examination participant shall select from two tasks a task which contains an order for reporting in accordance with paragraph 1, no. 4 of the test part B. The expert discussion based on this will also include the areas of action referred to in paragraphs 1 and 2 of the test section B. As a rule, the presentation should not last longer than 15 minutes and the expert discussion usually does not last longer than 30 minutes. A preparatory period of 30 minutes shall be granted to the participant in the examination or to the examination subject. Unofficial table of contents

Section 4 Content of the examination

(1) In the area of action "Creating a cost and benefit account and target-oriented application", it is to be demonstrated that the importance of accounting, in particular the cost collection, allocation and transparency of the costs and costs, and the costs and costs of the accounting system are to be found. to understand performance. Furthermore, it is to be proven to master the cost-theoretical foundations and to use appropriate methods of cost and performance calculation in a target-oriented manner as control instruments as well as business data for the formation of To provide metrics. In this context it is to be proven, in particular, to understand the relationships between accounting, calculation and controlling and to be able to apply the cost accounting according to different problems. Within this framework, the following qualification levels can be considered:

1.

apply basic methods and tools for recording costs and benefits,

2.

Master the calculation methods for the calculation of the costs for operational functional areas (cost centers), on services or individual power units,

3.

Use methods of short-term operational profit calculation for operational control purposes,

4.

Master decision-making methods and apply them to solve different problems,

5.

Master and apply methods of cost control as well as the results

6.

Knowledge of the basic principles of cost control and cost management.

(2) In the field of action "Financial Management", it is intended to demonstrate the ability to master the methods and instruments of financing. It will also be shown to be able to draw up and deploy planning calculations in the context of financial and investment planning. Within this framework, the following qualification levels can be considered:

1.

apply the possibilities of domestic and foreign payment transactions,

2.

identify the investment needs; identify the optimal investment with the methods of the investment bill;

3.

knowledge of the financing of enterprises and the types of financing in international markets also with regard to foreign trade,

4.

Create financial and liquidity planning and carry out the subsequent financial control,

5.

credit and credit protection facilities, including a credit rating assessment and a calculation of repayment capability,

6.

Describe and select the objectives and instruments of financial management, including the hedging possibilities.

(3) In the area of action "Establishment of interim and annual accounts and the management report according to national law", the skills for the establishment, monitoring and ongoing processing of a complete accounting, as well as the competence, the concerns To use, secure and expand the company and to establish the skill, in compliance with the requirements of civil law, commercial law and tax law, an interim and annual financial statements as well as the management report. . Within this framework, the following qualification levels can be considered:

1.

understand the broad lines of accounting, accounting and evaluation,

2.

organisation of the accounts,

3.

Build, set up and maintain contentiation plans,

4.

to master the financial statements, contents and statements of the balance sheet, the income statement (GuV) and the notes, and to draw up a management report,

5.

Accounting policies and voting rights as well as their impact on results,

6.

Carry out the accounts and draw up the annual accounts, taking into account the relevant tax requirements,

7.

Knowledge of the broad guidelines of civil law and commercial and corporate law.

(4) In the field of action "Building financial statements in accordance with international standards", it is intended to demonstrate the ability to conclude, on the basis of the knowledge and control of the rules of international accounting, a conclusion to the International Financial Reporting Standards (IFRS). In addition, the ability to assess the economic situation of the company by means of the financial statements in accordance with the International Financial Reporting Standards (IFRS) is to be proven.
Basic part:
It is necessary to demonstrate that knowledge of the broad guidelines of accounting and evaluation as well as of all the necessary components of an annual financial statements are to be made to IFRS:

1.

Knowledge of the objectives and functions of international accounting,

2.

Can assess financial statements according to international standards and recognize the differences in annual financial statements under German commercial law (HGB/DRS-German Accounting Standards),

3.

Knowledge of the components of an international financial statement and the breakdown of the balance sheet in accordance with International Financial Reporting Standards (IFRS),

4.

Knowledge of accounting policies and their impact on the various assets and liabilities of the balance sheet in accordance with the International Financial Reporting Standards (IFRS) in comparison with German commercial law (HGB/DRS),

5.

Knowledge of the structure and content of the profit and loss account according to the total cost of ownership and the cost of sales costs,

6.

Knowledge of the function of the Annex and the essential information,

7.

knowledge of the structure and content of the equity change accounting, as well as of the cash flow statement according to the direct and indirect methods, and assess their information content,

8.

Knowledge of the contents of the segment reporting,

9.

The aim of the consolidated financial statements is to understand and to know about the different types of consolidation.

Body:
It is to be proven to be able to carry out the accounting and valuation according to IFRS on the basis of the basic knowledge of the basic position as well as the detailed knowledge and skills of the main part and all other To be able to draw up the necessary parts of an annual financial statement in accordance with the applicable standards and to be able to analyse such annual accounts according to recognised methods:

1.

Knowledge of the contents of accounting standards in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS),

2.

control accounting policies and apply them to the items of assets and to the items of equity, provisions and liabilities;

3.

identify active and passive deferred taxes and identify them in conclusion,

4.

Ability to draw up the balance sheet in accordance with International Financial Reporting Standards (IFRS), taking into account the existing approach and evaluation voting rights,

5.

establish the profit and loss account in accordance with the various procedures and assess the annual result in respect of the company's earnings power,

6.

to set up the equity-change account,

7.

can create the cash flow statement according to the direct and indirect method and assess the development of the company's liquidity,

8.

Select the segments and create the segment report,

9.

carry out the consolidation necessary in the context of the consolidated financial statements and draw up a consolidated financial statements in accordance with International Financial Reporting Standards (IFRS),

10.

know the main differences in accounting between International Financial Reporting Standards (IFRS) and the United States Generally Accepted Accounting Principles (US GAAP), and apply them to the financial statements,

11.

carry out an analysis of international financial statements and interpret key figures and comparative values in terms of the company's financial position, financial position, and earnings.

(5) In the field of action "Tax Law and Occupational Taxation" the ability to apply the relevant tax laws, implementing regulations and directives as well as the rules on the right to tax procedural rights under the use of tax law , and to be able to transfer to the problems, can be proven. In addition, the influence of taxation on business decisions should be assessed and presented. Within this framework, the following qualification levels can be considered:

1.

control the tax rules on tax liability, tax exemptions, tax liability and the deduction of VAT, and work on these in accordance with the turnover tax declarations and the statement of turnover tax declarations,

2.

the calculation of the income tax income of the taxable person and the relevant facts of the income tax return. In addition, the examination participant or the examiner is in a position to answer questions of the taxation,

3.

describe the relationships between commercial law, corporate tax law and income tax law, and the corresponding provisions in the calculation of taxable income, corporation tax to be determined, and the Apply the payment and reimbursement of the corporation tax,

4.

Lay down the rules on the right of tax procedural law and apply them to relevant procedural problems and make necessary applications,

5.

the rules for the calculation of the industrial tax base, the resulting trade tax, the final payment and the refund, and the findings obtained in the trade tax return,

6.

describe and apply the basic procedures for avoiding double taxation, which are intended, on the one hand, to States without double taxation agreements and, on the other hand, to States with double taxation agreements; moreover, the Participants in the examination subject to the external tax law and can describe the essential procedures for preventing tax evaage,

7.

other corporate taxes.

(6) In the field of action "Reporting; evaluating and interpreting the numerical work for management decisions", it is to be demonstrated that the picture-related relationships and their effects in the case of changing data are to be understood. It is also intended to develop the ability to carry out calculations, to prepare proposals and plans of all kinds, to analyse the annual accounts, in particular with regard to the requirements for creditworthiness, and to act on an optimal annual financial statements. can be detected. Within this framework, the following qualification levels can be considered:

1.

create and interpret the analysis of an annual financial statement by using key figures,

2.

Comparative analysis of annual accounts

3.

Understand the content and objectives of the current capital adequacy guidelines for banks, and evaluate and present their impact on ratings for companies,

4.

Act in the context of operational and economic relations and be aware of the effects.

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§ 5 Invoice of other exams

The examination participant or the examination participant must, upon request, be exempted from the filing of individual test components by the competent authority if another comparable test is carried out before a public or state-approved Educational institution or before a state examination board has been successfully filed and the registration for the training examination takes place within five years after the announcement of the existence of the other examination. Unofficial table of contents

§ 6 Evaluating the examination achievements and passing the examination

(1) The examination has been passed if at least sufficient services have been provided in all examinations in accordance with § 3 (2), (3) and (5). (2) The individual examination achievements must be assessed separately. (3) The examination is subject to a To be issued in accordance with Appendix 1 and Annex 2. In the case of the exemption in accordance with § 5, the place and date of the otherwise filed examination and the name of the examination board shall be indicated. Unofficial table of contents

Section 7 Repeal of the examination

(1) A test piece which has not been passed can be repeated twice. (2) With the application for repetition of the examination, the examination participant or the examination participant will be exempted from individual examination achievements if the examination subject is in a , the examination participant or the examination participant has registered for the repeat examination within two years, calculated from the date of the examination not passed, of the previous examination. The examination results can be repeated on request. In this case, the outcome of the final test shall apply. Unofficial table of contents

§ 8 Additional Qualification

Those who successfully pass the examination to the accounting accountant on the basis of a regulation of a competent body or the recognized financial statements of the balance sheet accountant/certified balance sheet accountant or an equivalent degree or an economics degree from a university, the examination in the field of action "Creating degrees in accordance with international standards" can be taken as an additional qualification in accordance with § 3 (3) sentence 1. If the basic position has been filed within the last five years in accordance with Section 4 (4) (1) to (9), it may be credited at the request of the examination participant or the examination participant. In this case, a certificate must be issued on the existence of this examination. Section 7 (1) shall apply accordingly. Unofficial table of contents

§ 9 Optional qualification

(1) Anyone who has successfully completed the recognised accounting accountant's accounting accountant or successfully the audit accounting accountant/accounting accountant on the basis of a regulation of a competent authority may apply for the examination in the (2) In the area of activity "organizational and management tasks", entrepreneurial skills and the ability to set up or take over a company, as well as the ability to do so, are to be taken into account. To be able to take over organisational and management tasks . Within this framework, the following qualification levels can be considered:

1.

Use management models and management tools,

2.

Understand and shape organizational development and personnel development,

3.

Mastering moderation, communication and conflict management,

4.

the use of efficient time and self-management methods,

5.

Planning, directing and financial control of projects,

6.

Planning for self-employment; developing a business idea; creating a business plan;

7.

Acquire, prepare and analyze decision-relevant information for a company takeover.

(3) The qualification shall be proven in the context of a written situation task. The examination period shall be at least 150 minutes and a maximum of 180 minutes. (4) The examination shall be passed if at least sufficient services are provided. The existence of a certificate shall be issued. The non-passed test can be repeated twice. Unofficial table of contents

Section 10 Transitional provisions

(1) Begonnene examination procedures for the audited accountant can be made up to 31 December 2013. (2) At the request of the examination participant or the examination participant, the competent body may also carry out the repeat examination in accordance with this Regulation; Section 7 (2) shall apply in the following cases: this is not an application. In addition, application of the previous rules may be requested by 31 March 2010. Unofficial table of contents

Section 11 Entry into force, external force

This Regulation shall enter into force on 1 November 2007. Unofficial table of contents

Appendix 1 (to § 6 para. 3)
Pattern

(Fundstelle: BGBl. I 2007, 2490;
with regard to of the individual amendments. Footnote)

.............................................................................................. ............................................................................................... ............
(name of the competent authority)
Certificate
on the examination of the recognised qualification Certified balance sheet accountant/Certified balance sheet accountant
Mr/wife ..................................................................... ............................................................................... .....
born on ...........................................................	in ............................................................................
has been at the ..................................................................	Examination of the recognised qualification
Certified balance sheet accountant/Certified balance sheet accountant
according to the Regulation on the examination of the recognised financial statements of the balance sheet accountant/Certified Accounting Accountant of 18. October 2007 (BGBl. 2485), as last amended by Article 64 of the Regulation of 26 March 2014 (BGBl I). 274),
passed.
This conclusion is assigned to level 6 in the German and European Qualifications Framework; same notice as of 1 August 2013 (BAnz AT 20.11.2013 B2) in conjunction with the announcement of 26 March 2014 (BAnz AT 02.04.2014 B1).
Date ................................................................................................
Signature (s) .............................................................. ..........................
(Siegel of the competent authority)

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Appendix 2 (to § 6 para. 3)
Pattern

(Fundstelle: BGBl. I 2007, 2491;
with regard to of the individual amendments. Footnote)

.............................................................................................. ............................................................................................... ............
(name of the competent authority)
Certificate
on the examination of the recognised qualification Certified balance sheet accountant/Certified balance sheet accountant
Mr/wife ..................................................................... ............................................................................... .....
born on ...........................................................	in ............................................................................
has been at the ..................................................................	Examination of the recognised qualification
Certified balance sheet accountant/Certified balance sheet accountant
according to the Regulation on the examination of the recognised financial statements of the balance sheet accountant/Certified Accounting Accountant of 18. October 2007 (BGBl. 2485), as last amended by Article 64 of the Regulation of 26 March 2014 (BGBl I). 274) has been amended, with the following results:
	Points *)	Note
1. Create a cost and benefit calculation and target-oriented application	...............................	.................................
2. Financial Management	...............................	.................................
3. Creating interim and annual financial statements and the management report national law	...............................	.................................
4. Create financial statements in accordance with international standards (foundations and Body) (In the case of § 3 paragraph 3 sentence 2 and 3 only until 31 December 2020: Creation of financial statements in accordance with international standards (basic position))	............................... ...............................	................................. .................................
5. Tax Law and Occupational Taxation	...............................	.................................
6. Reporting; evaluation and interpretation of the numerical work for Management decisions	...............................	.................................
7. Presentation and expert discussion	...............................	.................................
(In the case of § 5: "The examination participant/The examination participant has been exempted in accordance with § 5 with regard to the examination of the examination component .......... filed in .......... before ...........")
This conclusion is assigned to level 6 in the German and European Qualifications Framework; same notice as of 1 August 2013 (BAnz AT 20.11.2013 B2) in conjunction with the announcement of 26 March 2014 (BAnz AT 02.04.2014 B1).
Date ................................................................................................
Signature (s) .............................................................. ..........................
(Siegel of the competent authority)

*)

The ratings are based on the following point key: ..........................................................