Regulation on the examination of the approved controller/Certified Controller/Certified Controller

Unofficial table of contents

ContrPrV

Date of completion: 12.07.2006

Full quote:

" Regulation on the examination of the approved controller/Certified Controller of 12 July 2006 (BGBl. 1579), as defined by Article 63 of the Regulation of 26 March 2014 (BGBl). 274).

Status:

Amended by Art. 63 V v. 26.3.2014 I 274

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.8.2006 + + +) 

  

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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) and in conjunction with Section 1 of the Jurisdiction Adjustment Act of 16 August 2002 (BGBl. I p. 3165) and the organization decree of 22 November 2005 (BGBl. 3197), 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 of Economics and Technology: Unofficial table of contents

§ 1 Objective of the examination

(1) The competent authority may carry out professional training examinations for the controller under examination in accordance with § § 2 to 8, in which the extension of the professional capacity to act on a career path is (2) The objective of the examination is to demonstrate the necessary qualifications to be able to carry out the following tasks independently and responsibly:

1.

Develop and use instruments and techniques of controlling specifically for the strategic and operative planning, control, coordination and control of the operational performance process as well as of individual projects,

2.

Organise and manage business planning, taking into account business aspects and economic conditions, control the planning objectives and review the most important process and control variables,

3.

Build a reporting system that is constantly reporting and coordinate information management, including the introduction and use of information systems,

4.

Develop problem solutions and initiate proactive measures to avoid undesirable developments,

5.

Leadership and organizational tasks as well as the management levels are continuously advised.

(3) The successfully completed test leads to the recognised conclusion of "Certified Controller/Certified Controller". Unofficial table of contents

§ 2 Admission requirements

(1) For the purpose of examination, it shall be possible to

1.

an audit completed successfully in a recognised three-year commercial or administrative training occupation and thereafter at least three years ' professional experience, or

2.

A successful academic study at a university or a business degree from a state or state-recognised vocational academy or a bachelor's degree from 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 successful completion or journeyman's examination in another recognised occupation, followed by an at least four-year professional practice; or

4.

at least six years of professional experience

(2) The professional practice referred to in paragraph 1 shall have substantial substantive references to the tasks referred to in Article 1 (2). (3) By way of derogation from paragraph 1, it may also be admitted for examination of who by presenting certificates or otherwise believable that skills, knowledge and skills (professional capacity to act) have been acquired, which justify the admission to the examination. Unofficial table of contents

§ 3 Outline and conduct of the examination

(1) The examination shall include the following areas of action:

1.

cost accounting and cost management,

2.

company planning and budgeting,

3.

Annual Financial Analysis,

4.

reporting and information management,

5.

Economic advice,

6.

Leadership and moderation.

(2) The examination shall consist of four written examination achievements, each covering the areas of action referred to in paragraph 1 (1) to (4), a project work and an oral examination performance, which shall include a presentation and an expert discussion. (3) In the areas of action referred to in paragraph 1 (1), (2) and (3), consideration shall be given to several situation tasks. The duration of the examination shall be 180 minutes in the areas of action referred to in paragraph 1 (1) and (2), and in the area of action referred to in paragraph 1 (3) in general 90 minutes, but not more than 120 minutes. In the area of action referred to in paragraph 1 (4), the examination shall be carried out on the basis of one or more practical exercises using generally customary spreadsheet programmes. The duration of the examination in this area of action should be 240 minutes. (4) The examination achievements in the areas of action referred to in paragraphs 1, no. 5 and 6 shall be performed within the framework of a project work, a presentation and a technical discussion. The project work can be started as soon as the written examination referred to in paragraph 2 has been filed. Presentation and expert discussion will only take place if sufficient services have been provided in the written examination achievements in accordance with paragraph 2 and the project work has also been evaluated with at least sufficient quality. (5) In the project work a The complex problem of the operational controlling practice is presented, assessed and solved. The examination participant or the examination participant proposes to the examination board two topics from the areas mentioned in section 4 (1) to (5). On this basis, the Audit Committee formulates the task for the project work. The project work is to be done as a written homework. The result of the project work is also to be prepared as an economic advisory service within the meaning of Section 4 (5). The audit committee is intended to limit the scope of the work. The processing time is 30 calendar days. (6) In the presentation the results of the project work are to be presented and justified. In the expert discussion, in-depth or expanding questions arising from the areas of action listed in paragraph 2 will be examined. In doing so, it is also to be proven that the technical leadership and organizational tasks according to § 4 (6) are to be mastered and to be able to communicate appropriately linguistically with interlocutors or consulting partners. Presentation and expert discussion should not last longer than 45 minutes, the presentation usually no longer than 15 minutes. (7) Presentation and expert discussion are to be carried out only if the project work with at least "sufficient" (8) If the examination in the areas of action referred to in paragraph 1 (1) to (3) has failed to provide a defective examination performance in more than one area of action, an oral supplementary examination must be offered in this area of action. As a rule, the supplementary examination should not take more than 20 minutes. The evaluation 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 performance is doubly weighted. Unofficial table of contents

Section 4 Content of the examination

(1) In the area of action "Cost accounting and cost management" it is to be proven that the cost-theoretical foundations are proficient and suitable methods of cost and performance accounting can be used for different controlling goals. In particular, it is to be proven that the relevant cost and performance data can be used for operational decisions, as well as to be able to clarify decision problems and scope of the decision. In this context, it is possible to examine:

1.

Apply the cost and power accounting procedures, including cost accounting,

2.

Apply cost and benefit calculation as an instrument for decision support,

3.

Cost management as a systematic cost control.

(2) In the area of action "Business planning and budgeting", it is to be demonstrated that a system of corporate planning and budgeting can be set up and an existing system can be developed further. It is to be demonstrated that the respective planning approaches are developed in principle and in a concrete application using the appropriate methods and instruments and are to be coordinated with the other subplans and the corporate strategy. . In this context, it is possible to examine:

1.

Understand, design and organize the planning system as an instrument of controlling,

2.

Support the target-based process

3.

apply strategic analysis and forecasting methods,

4.

Support in the development and implementation of strategies,

5.

Design strategic and operational controlling,

6.

Develop and vote on part and total budgets.

(3) In the field of action "Annual Financial Analysis", it is to be demonstrated that information on external accounting can be prepared with the aim of assessing the assets, financial position and earnings situation of an enterprise. In this context, it is possible to examine:

1.

know the accounting and valuation principles according to commercial law as well as substantial valuation differences in relation to the International Financial Reporting Standards (IFRS),

2.

Preparation and analysis of the annual financial statements.

(4) In the field of action "Reporting and Information Management" it is to be proven that controlling information is processed, systematically processed, evaluated and decision-oriented controlling reports for different management levels can be created. In this context, it is possible to examine:

1.

know the information supply task of controlling,

2.

to design the information environment of controlling,

3.

Use controllingspecific information and communication technologies and tools,

4.

to know the data protection measures.

(5) In the field of activity "Business Consulting", it is to be proven that management decision-oriented is advised on the basis of the corporate objectives as well as the economic and economic framework conditions. . In doing so, it is to be demonstrated that appropriate analytical instruments are used, alternative comparisons are carried out, decision-making recommendations can be produced and presented convincingly. In this context, it is possible to examine:

1.

Analyze organizational and process structures,

2.

Develop, formulate and present decision-making recommendations in the operational and economic context,

3.

Advising operational managers,

4.

To organize operational knowledge management.

(6) In the field of action "Management tasks and moderation" it is to be proven to be able to assume professional leadership and organizational tasks. In this context, it is possible to examine:

1.

Lead and organize teams,

2.

Mastering moderation, communication and conflict management.

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§ 5 Invoice of other exams

The examination participant or the examination participant may, upon request, be exempted from the filing of individual written examination results if, in the last five years, a competent authority, a public or state-approved An educational institution or a national audit committee has been successfully passed a test which meets the requirements of the relevant examination contents under this Regulation. An exemption from the examination services in accordance with § 3 (4) to (7) is not permitted. Unofficial table of contents

§ 6 Existence of the Examination

(1) The examination has been passed if at least sufficient benefits have been provided in all examinations in accordance with § 3 (2). (2) The examination performance in accordance with § 3 (2) shall be assessed separately. (3) The existence of the examination 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. Unofficial table of contents

Section 7 Repeal of the examination

(1) A test which has not been passed can be repeated twice. (2) With the request for repetition of the examination, the examination participant or the examination participant shall 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 unpassed examination, within two years, calculated from the date of the examination. In doing so, it is also possible to repeat the examination achievements at the request. In this case, the result of the last examination is valid. (3) If the oral examination performance has not been passed, the project work must also be repeated. Unofficial table of contents

Section 8 Transitional provisions

Initiated examination procedures may be completed by 31 December 2009 in accordance with the provisions of the previous regulations. On request, the competent body may also carry out the repeat examination in accordance with this Regulation; § 7 (2) shall not apply in this case. In addition, the application of the previous provisions may be requested by 31 December 2009 for the purpose of registering for the examination by 30 June 2008. Unofficial table of contents

Section 9 Entry into force

This Regulation shall enter into force on 1 August 2006. Unofficial table of contents

Appendix 1 (to § 6 para. 3)

(Fundstelle: BGBl. I 2006, 1582;
with regard to of the individual amendments. Footnote)

 Pattern 
.............................................................................. 
 (name of the competent authority) 
  
 Certificate 
 on the examination of the recognised qualification 
 Tested Controller/Certified Controller 
  
Herr/Frau ....................................................................   
born on ............................ in ...........................................................   
has the examination of the approved conclusion 
  
 Tested Controller/Certified Controller 
  
in accordance with the Regulation on the assessment of the recognised degree of armor   
Controller/Certified Controller of 12 July 2006 (BGBl.  1579), 
by Article 63 of the Regulation of 26 March 2014 (BGBl.  274) 
has been amended,   
  
 passed. 
  
This conclusion is in the German and European Qualifications Framework 
assigned to level 6; same notice as of 1 August 2013 
(BAnz AT 20.11.2013 B2) in conjunction with the notice 
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)

(Fundstelle des Originaltextes: BGBl. I 2006, 1583;
with regard to of the individual amendments. Footnote)

 Pattern 
.............................................................................. 
 (name of the competent authority) 
  
 Certificate 
 on the examination of the recognised qualification 
 Tested Controller/Certified Controller 
  
Herr/Frau ....................................................................   
born on ............................. in ..................................   
has the following ........................... the examination for the approved conclusion 
  
 Tested Controller/Certified Controller 
  
in accordance with the Regulation on the assessment of the recognised degree of armor   
Controller/Certified Controller of 12 July 2006 (BGBl.  1579),   
by Article 63 of the Regulation of 26 March 2014 (BGBl.  274) 
has been amended, with the following results: 
  
 Points *) Note 
1. Cost accounting and cost management .......... 
2. Business planning and budgeting .......... 
3. Annual Final Analysis ......... .........   
4. Reporting and Information Management ......... .........   
5. Project Work ......... ......... 
 Topic of project work: ..................   
6. Presentation and expert discussion ......... ......... 
  
(In the case of § 5: " The examination participant/The examination participant has been referred to in accordance with   
§ 5 with regard to the ......... in ............... 
completed examination in the area of action ........................................ 
") 
  
This conclusion is in the German and European Qualifications Framework 
assigned to level 6; same notice as of 1 August 2013 
(BAnz AT 20.11.2013 B2) in conjunction with the notice 
of 26 March 2014 (BAnz AT 02.04.2014 B1). 
  
Date .....................................   
Signature (s) ...............................   
 (Siegel of the competent authority)   

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*)

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