Regulation On The Examination To The Recognised Degree Of Qualified Chartered Accountant / Certified Engineering

Original Language Title: Verordnung über die Prüfung zum anerkannten Abschluss Geprüfter Bilanzbuchhalter/Geprüfte Bilanzbuchhalterin

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Read the untranslated law here: http://www.gesetze-im-internet.de/bibuchhprv_2007/BJNR248500007.html

Regulation on the examination to the recognised degree of qualified chartered accountant / certified engineering BibuchhPrV 2007 copy date: 18.10.2007 full quotation: "regulation on the examination to the recognised degree of qualified chartered accountant / certified engineering of October 18, 2007 (BGBl. I S. 2485), most recently by article 64 of the regulation by the 26 March 2014 (BGBl. I p. 274) has been changed" stand: last amended by article 64 V v. 26.3.2014 I 274 for details on the stand number you see in the menu see remarks footnote (+++ proven text still not documentary edited +++)

Input formula on the basis of § 53 para 1 in conjunction with section 2 of the vocational training Act of 23 March 2005 (BGBl. I p. 931), whose paragraph 1 article 232 No. 3 of regulation by October 31, 2006 (BGBl. I S. 2407, 2007 I p. 2149) is changed, ordered the Federal Ministry of education and research after consulting the main Committee of the Federal Institute for vocational education and training in agreement with the Federal Ministry of Economics and technology : § 1 target of testing and designation of the accounts (1) the competent authority can vocational training exams to the certified accountant / to the tested engineering according to the sections 2 to 7, as well as to other qualifications according to §§ 8 and 9 perform, which is aimed at a career extension of professional capacity to prove.
(2) the objective of the examination is evidence of the qualifications necessary to be able to carry out the following tasks independently and responsible. These include: 1. ensure the Organization and function of business finance and accounting, 2. create interim and annual financial statements and the management report under national law, 3. creating accounts according to international standards, 4. reporting; Evaluate and perceive business-related tasks in accordance with national and regional contexts interpret numbers work for planning and control decisions, 5. implementation of the tax law and the corporate taxation, 6 create of a cost and performance accounting and goal-oriented application, 7 planning and implementation of financial operations, 8, perform legal transactions in the payment proceedings and litigation and enforcement, 10 accept 9 organizational and managerial responsibilities; Insert the entrepreneurial skills, which may include the ability for the creation or acquisition of a company.
(3) successfully saved examination leading to the recognized degree "Certified accountant / Certified Engineering".

§ 2 entry requirements (1) for examination in the exam is A to admit who an audit designed with success in a recognized business or managing apprenticeship with a prescribed training period of three years and then a 1 at least three years commercial work experience or 2 a successfully stored economics degree at a university or a business diploma or Bachelor's degree of a State or state-recognised vocational college or an accredited business training course in a vocational college and then an at least two years professional experience or 3. a minimum six-year professional experience can prove.
(2) the professional practice referred to in paragraph 1 must in professional development to the certified accountant / commercial and administrative activities beneficial to the tested engineering and be been acquired largely in the corporate finance and accounting.
(3) by way of derogation from the conditions laid down in paragraph 1 can be admitted to testing also, who proves through submission of certificates or otherwise, that he has acquired skills, knowledge, and skills (professional capacity), justify the admission to the examination.
(4) to the test in the test part B is to admit, who proves to have the exam filed A within the past two years. The C section is to admit, who has passed all written examinations according to § 3 par. 2 and 3.

§ 3 outline and conduct of the examination (1) the test to the recognised qualification "Certified accountant / Certified Engineering" is divided into following parts of the exam and areas for action: section A: areas of action: 1. create of a cost and performance accounting and goal-oriented application, 2. financial management;
Section B: fields of action: 1. create interim and annual financial statements and the management report under national law, 2. create accounts according to international standards, 3. tax law and corporate taxation, 4. reporting; Evaluate and interpret the numbers work for management decisions;
Section C: presentation and technical discussion.
In addition, further checks are permitted according to §§ 8 and 9.
(2) the examination in the areas referred to in paragraph 1 in A section of the exam and the examination part B is written in the form of practical, situation-related tasks. The processing time for the writing tasks in the scope of the action should "Create interim and annual financial statements and the management report under national law" rule 240 minutes, in the action pane "Tax law and corporate taxation" usually 180 minutes, in the action area "Creating a cost and performance accounting and goal-oriented application" usually 120 minutes, in the scope of the action "reporting; Evaluate and interpret numbers work for management decisions"in the regulation 90 minutes and in the action area"Financial management"be generally 120 minutes.
(3) in the story "Creating accounts according to international standards", the test duration is at least 210 and 240 minutes or less. Until December 31, 2020, no. 1 to 9 can be restricted at the request of the subject or the exam participant examination in the scope of this action on the part of basis of pursuant to § 4 para 4. In this case, the duration of the tests is at least 60 and not more than 90 minutes.
(4) each were in A section of the exam and the examination part B not more than a poor performance is provided to offer an oral exam each in it. When one or more insufficient performance, this possibility does not exist. The exam should be carried out to and take each exam usually should not exceed 20 minutes. The reviews of written test performance and the oral exam are summarized to a note. In the assessment of the written test is weighted double.
(5) the examination part C is divided into a presentation and a related technical discussion. The examinees or the exam participant selects a task from two tasks that no. 4, examination part B contains an order to the reporting referred to in paragraph 1. The consultation based on should include also the action areas referred to in paragraph 1 Nos. 1 and 2 of the examination part B. The presentation should usually not longer than 15 minutes and the consultation usually not longer than 30 minutes. The examinees or the exam participant is a preparation time usually 30 minutes to give.

§ 4 to be assigned to content of the examination (1) In the action area "Creating a cost and performance accounting and goal-oriented application", having understood the importance of accounting, in particular the cost tracking, mapping and transparenzfür the cost and performance. It should be also demonstrated to be able to dominate the cost theory and methods of the cost and performance accounting goal-oriented use as management tools, as well as provide business data to the formation of key figures. In this context, it should be demonstrated to understand especially the links between the accounts, calculating and controlling and to apply cost accounting according to different problems. Following qualification content can be checked in this context: basic methods and instruments for the recording of costs and services apply 1, 2. control of the calculation methods for clearing the cost to corporate functional areas (cost centers), on services or individual power units, 3. using methods of short-term operational income for operational management purposes, methods of decision-making control 4. and applied to solve different problems, mastering and applying methods to control costs, and the results interpreted 5. , 6 knowledge about the basics of cost control and cost management.
(2) in the action field of "Financial management", the ability to be assigned to master the methods and instruments of financing. It to appear distant, budgeting in the context of the financial and investment planning to create and insert. In this context the following qualification content can be checked: 1 using possibilities of domestic and foreign payment transactions, 2.
determine the need for investment; determine the optimal investment methods of capital budgeting, knowledge of funding opportunities of the companies and the types of financing on international markets also with regard to foreign trade, 4 financial and liquidity planning create 3 and perform the subsequent financial control, 5. credit and credit protection options including represent a credit check and repayment ability computation, describe 6 goals and instruments of financial management including the hedging opportunities and select.
(3) in the scope of action "Creating interim and annual financial statements and the management report under national law" should the skills to the establishment, monitoring and ongoing processing of a complete accounting, as well as the expertise to exploit the interests of the company, to secure and expand and the skill to create an interim and annual financial statements and the management report in accordance with the provisions of civil law, commercial law, and tax law , must be demonstrated. In this context the following qualification content can be checked: basics of bookkeeping, accounting and evaluation control 1, 2. Design organization of accounting, charts build 3., set up and maintain, components of the financial statements, contents and statements of balance sheet, profit and loss statement (p & l) and annex rule 4 and create position report, 5. accounting and valuation methods and dominate voting rights as well as their impact on earnings, 6 perform accounting and the financial statements, taking into account the corresponding tax requirements create , 7 knowledge of the basic concepts of the civil law and the commercial and company law.
(4) in the story "Creating accounts according to international standards", the ability to be assigned to to create a degree on the basis of the knowledge and of the domination of the rules of the international accounting according to the international financial reporting standards (IFRS). In addition, the competence should be demonstrated to assess the economic situation of the company on the basis of the financial statements according to international financial reporting standards (IFRS).
Base part: It is to prove that knowledge about the principles of accounting and valuation as well as all of the necessary components of financial statements to IFRS are: financial statements can evaluate 1 knowledge of the objectives and functions of international accounting, 2. According to international standards and recognize the differences on financial statements according to German commercial code (HGB/DRS - German accounting standards), 3. knowledge of international statements and the structure of the balance sheet according to the international financial reporting standards (IFRS) , 4. knowledge of the accounting and valuation methods and their impact on the various assets and liabilities of the balance sheet according to the international financial reporting standards (IFRS) in comparison to the German commercial law (HGB/DRS), 5. knowledge of the function of the annex and the essential information, 7 knowledge of the structure and content of the statement of changes in equity and statement of cash flows according to the direct and indirect methods recognize knowledge of the structure and content of the profit and loss account according to the total cost and the cost of sales method, 6 and assess their information content , 8 knowledge of the content of the segment reporting, 9.
Understand target of consolidated accounting and knowledge of the different types of consolidation.
Body: It should be demonstrated to be able, on the basis of basic skills from the part of the basis and the detailed knowledge and qualifications of the body according to the IFRS carry out the accounting and valuation and to create any other necessary parts of financial statements according to the valid standards as well as to be able, by recognized methods to analyze such financial statements : 1 knowledge of the content of accounting standards to international financial reporting standards (IFRS) and international accounting standards (IAS), 2. accounting and valuation methods and on the items of the assets, as well as the component of total equity, provisions and liabilities apply, 3. determine deferred tax assets and liabilities and are in the final, 4. ability to create the balance sheet according to the international financial reporting standards (IFRS), taking into account the existing approach and review electoral law , 5. the profit and loss account according to the procedures set up and assess the result with regard to the profitability of the company, 6 prepare the statement of changes in equity, 7 create the statement of cash flows according to the direct and indirect method and assess the development of the company's liquidity, 8 make the selection of segments and create the segment reporting, perform the consolidation necessary within the framework of the group accounting 9 and create a consolidated financial statements according to international financial reporting standards (IFRS) , 10 major differences in accounting between the international financial reporting standards (IFRS) and the United know States generally accepted accounting principles (US-GAAP) and apply to the conclusion of, 11 perform an analysis of international accounts and interpret indicators and comparison values in terms of the assets, financial and earnings position of the company.
(5) in the action area "Tax law and corporate taxation", the ability, to the relevant tax laws, regulations, and policies as well as the provisions on tax procedure law using tax election rights interpreted and transferred to the problems should be detected. Moreover, the impact of taxation on business decisions should can be estimated and represented. In this context the following qualification content can be checked: the Postbank regulations concerning examination of the controllability, tax exemptions, tax liability and the deduction rule 1 and they work accordingly in the VAT returns and annual sales tax return, the calculation of profit income of the taxpayer and the einkommensteuerlich relevant to issues of income tax return control 2.; In addition, the candidates or the exam participant in the able to comment on questions of taxation, 3. describe the relationships between commercial law, tax law and income tax law and the corresponding regulations in the calculation of taxable income, apply to be determined corporate income tax and the corporate tax final payment and refund, the provisions on tax procedure law lay out 4. and apply to appropriate procedural problems and make necessary proposals is , 5. provisions for the calculation of the trade tax assessment basis, dominate the trade tax resulting from this as well as the final payment and reimbursement and incorporate the knowledge gained in the tax declaration, 6 describe the basic procedures for the avoidance of double taxation and apply that on the one hand to States without tax treaties and on the other hand to countries with double taxation treaties are intended; In addition, the candidates or the exam participant knows the background of Foreign Tax Act and can describe the essential procedures to prevent tax evasion, 7 other business taxes.
(6) in the action field "reporting; Evaluate and interpret the numbers work for management decisions"to be assigned to understand the balance sheet relationships and their impact on changing data. It is to be demonstrated also the ability to perform calculations, to elaborate proposals and plans of all types, statements, particularly with regard to the creditworthiness requirements, analyzing and controlling affect optimal annual accounts. In this context the following qualification content can be checked: 1. create the analysis of financial statements by key figures and they interpret, financial statements comparing analyze 2., content and objectives of the current capital requirement directives for banks know 3. implications with regard to the rating for companies evaluate and present, Act 4 in the context of operational and economic contexts and to be aware of the effects.

§ 5 is crediting other examinations of the candidates or the test participant to rid if some other comparable test prior to a public or state-recognised educational institution or a State Examination Committee has been successfully filed and the registration for the training examination period of five years after the announcement of the existence of the other test is carried out at the request of take individual components of examination by the competent authority.

Evaluating the examinations and passing the examination (1) that is testing insisted that section 6, if in all audit services according to § 3 para 2, 3 and 5 at least adequate services were provided.
(2) the individual audit services must be evaluated separately.
(3) on the exam, a certificate is according to Appendix 1 and Appendix 2 to exhibit. In the case of the exemption under § 5 place and date of the otherwise discarded inspection and the label are to specify the audit Panel.

§ 7 repeat the examination (1) a part of examination that is not passed, can be repeated twice.
(2) with the request for repetition of the exam, the candidates or the exam participant by individual audit services is freed if the services rendered in a previous examination are at least sufficient and the examinees or the exam participant calculated from the day of the failed test, has signed up two years for repeat testing. Passed examinations can be repeated once on request. In this case is the result of the last check.

Article 8 additional qualification who the chartered accountant's exam / successfully filed to the engineering on the basis of a scheme of a competent authority or the recognized degree of qualified chartered accountant / certified engineering or an equivalent degree or graduated economics, a college acquired has, can pass the exam in the action "Creating accounts according to international standards" according to § 3 para 3 sentence 1 as an additional qualification. Within the last five years the part of basis of number 1 to 9 filed pursuant to § 4 paragraph 4, this can be applied at the request of the subject or the test participant. In this case this one is about the existence of to issue a certificate examination. Article 7, paragraph 1 shall apply mutatis mutandis.

§ 9 Optional qualification (1) who certified accountant / certified engineering recognized the or successfully, the examination has filed accounting/engineering on the basis of a scheme of a competent authority, may apply to take the examination in the action area "Organizational and leadership".
(2) in the action area "Organizational and leadership", entrepreneurial skills and the competence in the creation or acquisition of a company, as well as the ability to apply organizational and leadership, should be detected. In this context the following qualification content can be checked: management models and management tools use 1, 2. Organization development and human resources development understand and make, 3. facilitation, communication and conflict management control, planning, guiding, and financial control of projects, 6 independence plan 4. usage of more efficient time and self management methods, 5; develop a business idea; create a business plan, 7 obtain decision-relevant information for a corporate takeover, prepare and analyze.
(3) the qualification shall be demonstrated in a written situation task. The test duration is at least 150 and a maximum of 180 minutes.
(4) the examination is considered passed if at least sufficient services. On the existence of a certificate to be is. Not passed the examination can be repeated twice.

Section 10 transitional provisions (1) started testing for the certified accountant / to the tested engineering can be done until October 31, 2011, according to the existing regulations to end.
(2) at the request of the subject or the exam participant, the competent authority can perform the repeat test after this regulation; Section 7 subsection 2 does not apply in this case. In addition, the application of existing rules can be requested until 31 March 2010.

Article 11 entry into force, expiry this regulation enters into force on 1 November 2007.

Appendix 1 (to article 6 par. 3) pattern (reference: Federal Law Gazette I 2007, 2490;)
bzgl. der einzelnen Änderungen vgl. Fußnote)
............................................................................... .............................................................................. . ............
(Name of competent authority)
Testimony about the testing to the recognised degree of qualified chartered accountant / certified engineering Mr/Mrs/Ms....... ... born in most... in... has most... the testing to the recognised degree of qualified chartered accountant / certified engineering according to the regulation on the examination to the recognised degree of qualified chartered accountant / certified engineering of October 18, 2007 (BGBl. I S. 2485), most recently by article 64 of the regulation by the 26 March 2014 (BGBl. I p. 274) is changed, passed.
This degree is associated with the level 6 in the German and European qualifications framework; see notice of August 1, 2013 (BAnz AT 20.11.2013 B2) in connection with the announcement by the 26 March 2014 (BAnz AT 02.04.2014 B1).
Datum  ................................................................... .................................
 
Unterschrift(en) .............................................................. ..........................
 
(Seal of the competent authority)
 

Annex 2 (to article 6 par. 3) pattern (reference: Federal Law Gazette I 2007, 2491;)
bzgl. der einzelnen Änderungen vgl. Fußnote)
............................................................................... .............................................................................. . ............
(Name of competent authority)
Testimony about the testing to the recognised degree of qualified chartered accountant / certified engineering Mr/Mrs/Ms....... ... born in most... in... has most... the testing to the recognised degree of qualified chartered accountant / certified engineering according to the regulation on the examination to the recognised degree of qualified chartered accountant / certified engineering of October 18, 2007 (BGBl. I S. 2485), most recently by article 64 of the regulation by the 26 March 2014 (BGBl. I p. 274) is has been modified, with the following results were: points *) Note 1 create a cost and performance accounting and goal-oriented application......
2. financial management......
3. create interim and annual financial statements and the management report under national law......
4. creating accounts according to international standards (basic and main body) (In the case of § 3 paragraph 3 sentence 2 and 3 only until December 31, 2020: creating financial statements according to international standards (basic part))............
5. tax and occupational tax doctrine......
6 reporting; Evaluate and interpret the numbers work for management decisions......
7 presentation and technical discussion......
(In the case of paragraph 5: "the exam participant the exam was under section 5 in respect of the most... in... exempted from part of the examination... before... dropped test.")
This degree is associated with the level 6 in the German and European qualifications framework; see notice of August 1, 2013 (BAnz AT 20.11.2013 B2) in connection with the announcement by the 26 March 2014 (BAnz AT 02.04.2014 B1).
Datum  ................................................................... .................................
 
Unterschrift(en) .............................................................. ..........................
 
(Siegel der zuständigen Stelle) *) the following point key to reason is the reviews:...