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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Regulation on the recognized conclusion of the balance sheet accountant/Audited balance sheet accountant

Non-official table of contents

BibuchhPrV 2007

Date of expend: 18.10.2007

Full quote:

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

:Last modified by Art. 64 V v. 26.3.2014 I 274

For details, see the Notes

Footnote

(+ + + Rejected text not yet documented in the document) menu. + + +)

unofficial table of contents

input formula

On the basis of § 53 (1) in conjunction with paragraph 2 of the Vocational Training Act of the 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: name="BJNR248500007BJNE000200000 " />Non-official table of contents

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

(1) The competent authority may carry out vocational training exams on the Audited accounting accountant in accordance with § § 2 to 7 as well as to further qualifications in accordance with § § 8 and 9, in which the expansion of the professional capacity to act on a career path is to be demonstrated.(2) The objective of the examination is to demonstrate the necessary qualifications to be able to carry out the following tasks independently and responsibly. These include:
1.
Organization and business finance and accounting function warrants,
2.
Create intermediate and annual accounts and the management report according to national law,
3.
Create from diplomas according to international standards,
4.
Reporting; evaluating and interpreting the numerical work for planning and Control decisions,
5.
Translating tax law and in-company tax theory,
6.
Creating a Cost and Performance Bill and Target-oriented Application,
7.
Planning and Resolution financial operations,
8.
perform business-related tasks while respecting economic relationships,
9.
Perform legal actions in the Mahn and Klage practices and the foreclosure,
10.
Organizational and managerial tasks; use entrepreneurial skills that may include the ability to set up or take over a company.
(3) The successfully completed audit leads to the recognised conclusion of "Certified balance sheet accountant/certified balance sheet accountant". unofficial table of contents

§ 2 Admissions requirements

(1) To be checked in audit part A, you must be allowed
1.
a successfully completed final examination in a recognized 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 successful degree in business studies at a university or a university Diploma or Bachelor's degree in business administration of a state or state-recognised vocational academy or an accredited business administration training course of a vocational academy and thereafter at least two years of age Professional practice or
3.
has a professional experience of at least six years.
(2) The professional practice referred to in paragraph 1 must be checked in the course of the professional training for the Accounting accountant/to the audited accounting accountant for commercial or managment activities, and in the process mainly acquired in the business finance and accounting department.(3) By way of derogation from the conditions laid down in paragraph 1, it may also be admitted for examination who, by presenting certificates or in any other way, makes it credible that he/she has skills, knowledge and skills (ability to act) , which justify the admission to the examination.(4) For the examination in the test part B, it is possible to allow the person who has proven to have the examination part A stored 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). Non-official table of contents

§ 3 Outline and performance of the audit

(1) The approved qualification test " Certified balance sheet accountants/certified accountants Accounting accountant " is divided into the following parts of the audit and areas of action:
Examination part A:
Areas of action:
1.
Creating a cost and Performance Accounting and Target-oriented Application,
2.
Financial Management;
Audit Part B:
Action Areas:
1.
Create intermediate and annual accounts and the management report according to national law,
2.
Create of degrees in accordance with international standards,
3.
Tax law and corporate tax theory,
4.
Reporting; evaluating and interpreting the number work for management decisions;
Review part C:
Presentation and expert talk.
In addition, further examinations in accordance with § § 8 and 9 shall be permitted.(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 "Creation of interim and annual accounts 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 number of management decisions "is usually 90 minutes and in the area of action" financial management " is usually 120 minutes.(3) In the field of action "Building qualifications in accordance with international standards", the duration of the examination shall be at least 210 minutes and not more than 240 minutes. Up to the 31. At the request of the examination participant or the examination participant, the examination in this area of action may be limited to the basic position in accordance with § 4 (4) (1) to (9). In this case, the examination period shall be at least 60 minutes and not more than 90 minutes.(4) Where no more than a defective performance has been provided in the examination part A and in the test part B, an oral supplementary test shall be offered in each case. 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, the additional examination will not last longer than 20 minutes. The assessments of the written examination performance and the oral supplementary examination are combined to form a note. In doing so, the evaluation of the written examination is doubly weighted.(5) The test section 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. Non-official table of contents

§ 4 Content of the audit

(1) In the field of action " Creating a cost and performance invoice and target-oriented Application " is to be shown to have understood the significance of the accounting, in particular the cost determination, allocation and transparency of the costs and performance of the book. 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 contents can be considered:
1.
Basic methods and tools for recording costs and services
2.
Master of calculation methods to offset the cost of operational functional areas (cost centers), services, or individual costs power units,
3.
Use short-term operational success calculation methods for operational control purposes,
4.
dominate decision-making methods and apply them to solve different issues,
5.
Proficient and apply methods for cost control and interpreting results,
6.
Knowledge about the basics of cost control and cost management.
(2) In the field of action "Financial Management", the ability to demonstrate the ability to to dominate 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 skill levels can be verified:
1.
Apply the ability of the domestic and foreign payment traffic
2.
determine the investment needs; determine the optimal investment using the investment bill methods,
3.
Knowledge of the companies ' financing options and the types of financing in international markets, also with regard to foreign trade,
4.
Create financial and liquidity planning and perform the subsequent financial control,
5.
Credit- and credit assurance options, including a credit assessment and redemption calculation,
6.
Objectives and instruments of the Describe and select financial management including hedging possibilities.
(3) In the area of action "Establishment of interim and annual accounts and the management report according to national law", the capacity to set up, Monitoring and ongoing processing of a complete accounting system as well as the competence to use, secure and expand the interests of the company and the skill, in compliance with the requirements of civil law, commercial law and the In the case of tax law, an interim and annual financial statements as well as the management report are to be established. Within this framework, the following skill levels can be considered:
1.
Master of accounting, accounting, and evaluation,
2.
Shake the Organization of Accounting,
3.
Set up account plans, set up and
4.
Components of the annual financial statements, contents and statements of the balance sheet, profit and loss account (GuV) and appendix, and management report creating,
5.
accounting policies and voting rights, as well as their results impact,
6.
Perform accounting and create the annual financial statements, taking into account the appropriate tax requirements,
7.
Knowledge of the basic principles of civil law and commercial and corporate law.
(4) In the field of action "Building degrees in accordance with international standards" The ability to establish a degree in accordance with International Financial Reporting Standards (IFRS) is demonstrated by the knowledge and control of the rules of international accounting. It is also intended to demonstrate the ability to assess the economic situation of the company on the basis of the financial statements according to the International Financial Reporting Standards (IFRS).
Basic load part:
It is necessary to prove that Knowledge of the broad guidelines of accounting and evaluation as well as all the necessary components of an annual financial statements to the IFRS:
1.
Knowledge of the objectives and functions of international accounting,
2.
can assess degrees according to international standards and the differences in annual financial statements according to German Trade law (HGB/DRS-German accounting standards),
3.
Knowledge of the components of an international financial statement and the breakdown of the balance sheet according to the International Financial Reporting Standards (IFRS),
4.
Knowledge of accounting policies as well as their impact on the various assets and assets. Liabilities item of the balance sheet according to the International Financial Reporting Standards (IFRS) as compared to German commercial law (HGB/DRS),
5.
Knowledge of structure and content the profit and loss account according to the total cost and cost-of-sales method,
6.
knowledge of the function of the attachment and the essential information,
7.
knowledge of the structure and content of the equity change invoice as well as the cash flow statement according to the direct and indirect methods, and their information content assess,
8.
Knowledge of segment reporting content,
9.
Target of the Consolidated financial statements understand and knowledge of the different types of consolidation.
Body:
It is to be proven to be able to be based on the basic knowledge of the basic position as well as the detailed information Knowledge and skills of the main part to carry out accounting and valuation in accordance with IFRS and to prepare all other necessary parts of an annual financial statements according to the applicable standards as well as to be able to do so To analyze annual accounts by recognised methods:
1.
Knowledge of the contents of accounting standards according to International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS),
2.
dominate accounting policies and apply them to the items of assets as well as to the assets and liabilities of the Apply equity items that apply reserves and liabilities,
3.
identify active and passive deferred taxes and expel them in conclusion
4.
ability to produce the balance sheet according to the International Financial Reporting Standards (IFRS), taking into account the existing approach and valuation voting rights,
5.
order the profit and loss account according to the various procedures and assess the annual result with regard to the company's earnings power,
6.
setting up the equity change bill,
7.
the cash flow statement after the direct and Create an indirect method and assess the evolution of the company's liquidity,
8.
Select the segments and report the segment report
9.
Consolidation of the consolidated financial statements and a consolidated financial statements according to International Financial Reporting Create Standards (IFRS),
10.
The significant differences in accounting between the International Financial Reporting Standards (IFRS) and the United States Know and apply the Generally Accepted Accounting Principles (US GAAP),
11.
conduct an analysis of international financial statements, as well as key performance indicators and indicators. Interpret comparative values in terms of the company's assets, financial position and earnings situation.
(5) In the field of action "Tax Law and Corporate Tax Doctrine", the ability to comply with the relevant tax laws, Implementing regulations and directives, as well as the rules on the right of taxation under the use of the right to vote and to be able to transfer them to the problems, are demonstrated. In addition, the influence of taxation on business decisions should be assessed and presented. Within this framework, the following skill levels can be considered:
1.
the tax rules on tax review, tax exemptions, Control the tax liability and the deduction of the tax deduction in accordance with the sales tax declarations and the sales tax year declaration,
2.
the calculation the income tax income of the taxable person and the relevant facts of the income tax return; in addition, the examination participant or the examination participant is in a position to issue taxes on matters relating to taxation position,
3.
describe the relationships between commercial law, corporate tax law and income tax law, and the relevant provisions in the case of Calculate the taxable income, the corporation tax to be determined and the corporation tax termination payment and refund apply,
4.
the regulations to apply to the tax procedural law and apply them to relevant procedural problems as well as to make the necessary applications,
5.
the regulations for Calculation of the industrial tax base, the resulting trade tax as well as the final payment and refund, and the results obtained in the industrial tax return,
6.
The basic procedures for avoiding double taxation are to describe and apply, on the one hand, to states without double taxation agreements and, on the other hand, to states with In addition, the examination participant or the examination participant is aware of the background of the Foreign Tax Act and may be aware of the essential procedures for preventing tax evaage. describe,
7.
other corporate taxes.
(6) In the field of action, " Reporting; evaluating and interpreting the number of numbers for Management decisions " shall be shown to understand the balance of the balance and its effects in the case of changing data. 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 skill levels can be verified:
1.
Create an annual financial statements analysis using measures, and interpreting,
2.
Analytic annual accounts,
3.
Content and objectives of the ,
4.
within the framework of operations, and represent the current capital requirements for banks and their impact on credit ratings for companies.
economic relations and the effects of the economy.
Non-official table of contents

§ 5 Invoice of others Examination performance

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

§ 6 Evaluate the examination achievements and pass the exam

(1) The audit has been passed if in all Examination performance in accordance with § 3 (2), (3) and (5) was provided at least sufficient benefits.(2) The individual examination achievements shall be assessed separately.(3) The existence of the test shall be subject to a certificate 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. Non-official table of contents

§ 7 Repeat verification

(1) A verification part that has not passed can be repeated twice.(2) With the application for a repetition of the examination, the examination participant or the examination participant shall be exempted from individual examination achievements if the services provided there are at least sufficient and the performance of the examination subject to the examination shall be at least sufficient. The examination participant or the examination participant has registered for the repeat examination within two years, calculated from the day of the examination not passed. The examination results can be repeated on request. In this case, the outcome of the final test shall apply. Non-official table of contents

§ 8 Additional qualification

If you are looking for a balance sheet accountant, you will be able to check the balance sheet accountant's accounts. competent authority, or has acquired the recognised financial statements of the accounting accountant/certified balance sheet accountant, or an equivalent degree or an economic degree from a university, the Examination in the field of action "Creating degrees in accordance with international standards" according to § 3 para. 3 sentence 1 as an additional qualification. 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. Non-official table of contents

§ 9 Optional qualification

(1) Who holds the recognized degree of Certified Accounting Accountant/Audited Accounting Accountant, or If the audit has successfully passed the accounting accountant/accounting accountant on the basis of a regulation of a competent body, it may request that the examination be filed within the scope of action "organisation and management tasks".(2) In the field of activity "organizational and management tasks", the aim is to demonstrate entrepreneurial skills and the ability to set up or take over a company, as well as the ability to take on organisational and management tasks. . Within this framework, the following skill levels can be verified:
1.
Use Management Models and Management Instruments,
2.
Understanding and shaping organizational development and personnel development,
3.
Moderation, communication and conflict management,
4.
Use of efficient time and self-management methods,
5.
Planning, directing, and financial control of projects,
6.
Planning for self-employment; Develop a business idea; create a business plan,
7.
procure decision-relevant information for a company takeover, and
(3) The qualification is to be proven in the context of a written situation task. The duration of the examination 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. Non-official table of contents

§ 10 Transitional rules

(1) Checked Accounting Accountant/Audited Accounting Accountant can be up to 31. The Commission has concluded that it will be completed in October 2011 under the previous rules.(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 not apply in this case. Incidentally, it may be up to the 31. The application of the previous rules will be applied for in March 2010. Non-official table of contents

§ 11 Entry into force, override

This regulation occurs on the 1. November 2007, in force. unofficial table of contents

asset 1 (to § 6 para. 3)
pattern

(site: BGBl. I 2007, 2490;
of the individual amendments, cf. Footnote)

............................................................................... .............................................................................. .......
(name of competent authority)





testimony





the trusted completion audit
Audited Accounting Accountant

Mr./Woman ..................................................................... ............................................................................... .....
born on ...........................................................   in ............................................................................ ....
has the ..................................................................    approved completion check




Audited balance book holder/Pinned Accounting accountant




to the regulation on the audit of the recognized financial statements of the balance sheet accountant/Certified Accounting Accountant of the 18th century. October 2007 (BGBl. 2485), as last amended by Article 64 of the 26th Regulation. March 2014 (BGBl. I p. 274) has been modified,

passed.


This degree is in German and European qualifications framework assigned to level 6; same notice of 1. August 2013 (BAnz AT 20.11.2013 B2) in conjunction with the announcement of the 26. March 2014 (BAnz AT 02.04.2014 B1).




................................................................... .................................
Signature (s) .............................................................. ..........................
(Seal of Competent Body)
Non-Official Table of Contents

Appendix 2 (to § 6 para. 3)
Pattern

(Fundstelle: BGBl. I 2007, 2491;
of the individual amendments, cf. Footnote)
............................................................................... .............................................................................. .......
(name of competent authority)





testimony





the trusted completion audit
Audited Accounting Accountant

Mr./Woman ..................................................................... ............................................................................... .....
born on ...........................................................   in ............................................................................ ....
has the ..................................................................    approved completion check




Audited balance book holder/Pinned Accounting accountant




to the regulation on the audit of the recognized financial statements of the balance sheet accountant/Certified Accounting Accountant of the 18th century. October 2007 (BGBl. 2485), as last amended by Article 64 of the 26th Regulation. March 2014 (BGBl. I p. 274), with the following results:
Points *)Note
1. Creating a cost and performance invoice and target-oriented application..........................................................
2. Financial Management............................................................
3. Creating intermediate and annual accounts and the management report according to
national law

...............................

.................................
4. Create degrees by international standards (Basics and
body)
(In the case of § 3 paragraph 3 sentence 2 and 3 only up to 31. December 2020:
Create degrees by international standard (base part))

...............................

...........................

.................................

.................................
5. Tax Law and Operational Control............................................................
6. Reporting; evaluating and interpreting the
management decisions number work

...............................

.................................
7. Presentation and expert talk................................................


(In the case of § 5: " The examination participant/The examination participant has been named according to § 5 in respect of the .......... in .......... before .......... Examination of the part of the examination .......... ")


This degree is assigned to level 6 in the German and European Qualifications Framework; see Notice of 1. August 2013 (BAnz AT 20.11.2013 B2) in conjunction with the announcement of the 26. March 2014 (BAnz AT 02.04.2014 B1).




................................................................... .................................
Signature (s) .............................................................. ..........................
(Seal of Competent Body)
*)
The ratings are based on the following point key: ..........................................