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Examination Regulation for auditors according to § § 14 and 131l of the Public Accountant Code

Original Language Title: Prüfungsverordnung für Wirtschaftsprüfer nach §§ 14 und 131l der Wirtschaftsprüferordnung

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Examination ordinance for auditors according to § § 14 and 131l of the Public Accountant Ordinance (Wirtschaftsprüferexamination Ordinance-WiPrPrüfV)

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WiPraudit

Date of completion: 20.07.2004

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" WirtschaftsprüferExaminverordnung vom 20. Juli 2004 (BGBl. 1707), as last amended by Article 3 of the Law of 3 September 2007 (BGBl). I p. 2178)

Status: Last amended by Art. 3 G v. 3.9.2007 I 2178

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 24.  7.2004 + + +) 

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In accordance with § § 14 and 131l of the Code of Public Accountants, as amended by the Notice of 5 November 1975 (BGBl. 2803), § 14 as last amended by Articles 1 (13) and 131l as last amended by Article 1 (65) of the Law of 1 December 2003 (BGBl). I p. 2446), the Federal Ministry of Economics and Labour is responsible for: Unofficial table of contents

Content Summary

Part one
Examination procedures in accordance with § 14 of the Public Accountant Code
§ 1 Application for admission to the examination
§ 2 Examination board, examination dates
§ 3 Appointment of the members of the examination board
§ 4 Examination Areas
§ 5 Outline of the examination
§ 6 Abbreviated Review
§ 7 Written examination
§ 8 Task Commission
§ 9 Opposition Commission
§ 10 Supervisory Work
§ 11 Audit notes
§ 12 Evaluation of supervisory work
§ 13 Result of the written examination; exclusion from the oral examination
§ 14 Pre-consultation of the Examination Committee
§ 15 Oral examination
§ 16 Evaluation of the oral examination
§ 17 Overall Review Note
§ 18 Audit Result
§ 19 Supplemental Review
§ 20 Minutes of the examination board
Section 21 Resignation from the examination
Section 22 Replay of the Review
Section 23 Communication of the outcome of the examination
§ 24 Deception attempt, order violations
Part two
Examination procedures in accordance with § 131l of the Public Accountant
Section 25 Application for admission to the examination
Section 26 Examination board, examination dates
§ 27 Examination Areas
§ 28 Shortened examination; waiving of examination achievements
§ 29 Written examination
§ 30 Oral examination
Section 31 Audit Result
Section 32 Resignation from the examination
§ 33 Replay of the Review
Section 34 Deception attempt, order violations
Part Three
Final provisions
§ 35 Transitional arrangements
§ 36 Entry into force, external force

Part one
Examination procedures in accordance with § 14 of the Public Accountant Code

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§ 1 Application for admission to examination

(1) The application for admission to the examination must be sent to the "Examination Office for the Examination of Chartered Accountants at the Chamber of Auditors" (Examination Office). The application for admission to the examination shall be accompanied by:
1.
a curriculum vitae in tabular form, containing detailed information on the education and professional development of the curriculum;
2.
Certificates of university exams, other relevant examinations and professional activity, in particular with information on the type and scope of the examination activity, in original or certified copy; information on the type and scope of the audit work are not required if the verification of the audit activity in accordance with § 9 (4) of the Public Accountant Code is deleted;
3.
a statement as to whether and where an application for approval has previously been submitted for approval;
4.
proof of the standard period of study of the completed university education;
5.
if the proof does not apply in accordance with § 9 (4) of the Public Accountant Code, a certificate of the audit activity according to § 9 para. 2 of the Public Accountant Code;
6.
(dropped)
7.
(dropped)
8.
where appropriate, an explanation as to whether the test should be filed in a shortened form (§ 6);
9.
(dropped)
(2) The certificate referred to in the second sentence of the second sentence of paragraph 1, showing the nature and scope of the audit activity, in particular the participation in statutory audits and the participation in the drafting of the audit reports, shall be written in original or certified The copy shall be attached. The Examination Office may request the submission of at least two audit reports. Where examination reports are requested, the person to be examined shall declare that he has made such self-employed or essentially self-employed or essentially self-employed, and that the contracting authorities and the contracting authorities shall give consent to the submission of the reports. The person to be examined shall be able to remove the labelling of the item under consideration in the reports. If the contracting authorities are not the undertakings to which the audit reports refer, they shall also be accompanied by their declarations of consent. In the case of audit reports of cooperative examination associations, approval statements of the examination association and of the audited company are to be attached. Where examination reports are submitted without the marking of the subject being examined, it is sufficient for the contracting authorities to declare that they have been given the consent of the contracting authorities. The certificate shall be designated by the issuing body, and shall be issued by the issuing body. Certificates or statutory oath insurance for persons to be examined, which do not operate in their own practice, are not sufficient. The same applies to the verification of the activity in accordance with § 9 (1) of the Public Accountant Regulations. (3) The application and the attached documents must be kept by the Examination Office up to five years after the examination procedure has been completed. The application and the accompanying documents may be submitted by the person to be examined, by the staff of the Examination Office and the Chamber of Auditors, and by the members of the commissions referred to in § § 2, 8 and 9 at the place of storage. (Landesoffices or Examination Office). Unofficial table of contents

§ 2 Examination Commission, examination dates

(1) The Examination Committee shall be a member of a representative or a representative of the competent national authority or another supreme state authority (the supreme state authority) as a member, a university teacher or a member of the national authority responsible for the economy. University teacher of business administration, a member of the office of judges, a representative or a representative of the financial administration, a representative or a representative of the economy and two auditors or a representative of the business administration. Accountants. The abbreviated examination (§ 6), which eliminates the examination in tax law, takes the person responsible for the financial administration, the shortened examination, in which the examination in Applied Business Administration and Economics is no longer required, the university teacher or the university teacher of business administration and the shortened examination, in which the examination in economic law is omitted, does not take part in an additional member with the qualification of the judge's office; one member the Commission must have the right to judge. (2) The Commission decides with a majority of votes. In the event of a tie, the vote of the chairman shall be decided. (3) The members of the Examination Committee shall maintain secrecy on the facts which have become known to them in their activities. Members who are not public officials must be obliged to perform their duties in a conscientious manner on their first appointment. (4) The members of the Examination Committee are independent in their audit work. (5) The Examination Office leads the business operation of the Examination Commission, determines the topics for the oral examination on the proposal of a member of the examination board, decides which member of the examination board to take the examination in which examination, and shall take all decisions, if not the tasks, of the examination or the Opposition Commission. In order to evaluate the supervisory work, it may also determine members of the examination board who do not attend the oral examination. (6) The examination committee may also take decisions outside the oral examination by written procedure. (7) At least two nationwide examination dates are to be offered in the calendar year. Unofficial table of contents

§ 3 appointment of the members of the examination board

(1) The members of the Examination Board shall, on a proposal from the Board of Management of the Chamber of Auditors, which require the approval of the Federal Ministry of Economics and Technology, be appointed by the Advisory Board of the Chamber of Auditors as a rule for the Five-year term; the supreme state authorities are appointed by the Advisory Board after appointment by the supreme state authorities, who can coordinate with each other, which persons are each named in each country. Members of the Examination Committee are to be appointed in sufficient numbers. The appointment can be withdrawn for important reasons. (2) The persons representing the financial management are to be proposed to the Management Board by the supreme state authorities for finance. (3) Proposals for the persons representing the economy are to be proposed. (4) The Board of Management may request that proposals be submitted on a number of occasions. It shall not be bound by the proposals submitted in accordance with paragraph 3. Unofficial table of contents

§ 4 Examination areas

Examination areas are:
A.
Economic audit, business valuation and professional law
1.
Accounting
a)
Accounting, annual accounts and management report,
b)
Consolidated financial statements and group management report, report on relations with related companies,
c)
internationally recognised accounting standards,
d)
accounting in specific cases,
e)
Annual financial statements;
2.
Audit
a)
Audit of the accounts: legal regulations and auditing standards, in particular examination subject and examination contract, audit approach and audit implementation, audit opinion, audit report and certificates, other reporting orders,
b)
other statutory audits, in particular special-purpose special tests, testing of risk-detection systems, business-management audits,
c)
Other business management audits, in particular due diligence audits, credit performance audits, underrun tests, performance audits, audit of remediation concepts;
3.
the basic principles and the audit of information technology;
4.
Assessment of companies and company shares;
5.
Occupational law, in particular the organisation of the profession, professional supervision, professional principles and independence.
B.
Applied Business Administration, Economics
1.
Applied Business Administration
a)
cost and benefit calculation,
b)
Planning and control instruments,
c)
Corporate governance and corporate organization,
d)
corporate finance and investment accounting,
, including methodological issues of external accounting, corporate governance and corporate valuation;
2.
Economics
a)
Basic principles of economics and economic policy,
b)
the broad lines of financial science;
3.
The numbers 1 to 2 comprise basic knowledge of application-oriented mathematics and statistics.
C.
Economic law
1.
Basic principles of civil law, including the broad lines of labour law and the broad lines of international private law, in particular the law of debt and property law;
2.
trade law, in particular commercial status and transactions, including international purchase law;
3.
company law (partnerships and corporations, the right of affiliated companies), corporate governance and the broad lines of the capital markets law;
4.
Conversion law;
5.
the broad lines of insolvency law;
6.
Principles of European law.
D.
Tax law
1.
Tax regulations and secondary laws, financial court order;
2.
Right of taxation, in particular:
a)
Income, corporate and industrial tax,
b)
Valuation Act, inheritance tax, property tax,
c)
Sales tax, real estate tax,
d)
Conversion tax law;
3.
Principles of International Tax Law.
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Section 5 Structure of the examination

The examination is divided into a written and an oral examination. The written examination consists of seven work (oversight work) to be carried out under supervision. Unofficial table of contents

§ 6 Shortened Examination

By way of derogation from § 5, the examination can be filed in a shortened form in accordance with § § 8a, 13 to 13b of the Wirtschaftsprüferordnung. Unofficial table of contents

§ 7 Written Examination

(1) The tasks for the supervisory work are to be taken from the professional work of the auditors and auditors. (2) For each supervisory work, four to six hours are available. Disabled people can be extended the deadline; tools and the use of third-party assistance which take account of the special circumstances of disabled people should be allowed by the Examination Office. It is to be edited
1.
two tasks in the field of business auditing, company evaluation and professional law (§ 4 letter A),
2.
Two tasks in the field of applied business administration, economics (§ 4 letter B),
3.
a task in the field of economic law (§ 4 letter C),
4.
Two tasks in the area of tax law (§ 4 letter D).
Each task is to be edited on a single day. Unofficial table of contents

§ 8 Task Commission

(1) A task commission shall be set up at the examination office for the purpose of determining the examination tasks in the written examination and for the decision on the approved tools. The Commission shall adopt its own rules of procedure, if necessary. (2) The task commission, as a member, shall be a person representing a supreme state authority, as a member of the chairperson, the management of the examination office, one of the economy a person representing him/her, a member with competence to the office of judges, who may also be a member of the auditing profession, two university lecturers for business administration, two members of the profession and one who is responsible for the (3) The task commission decides on the Two-thirds majority. (4) § 2 (3) and (4) and § 3 shall apply mutagentily, however, the members of the task commission shall normally be appointed for a period of three years. Unofficial table of contents

§ 9 Opposition Commission

In the case of decisions pursuant to Section 5 (5) of the Public Accountant Code, a Commission of Appeal shall be set up at the Examination Office, which shall be identical in terms of personnel to the task commission pursuant to § 8 (2). The Commission shall decide by a majority of votes and, in the event of a tie, the vote of the chairman shall take a decision. Section 8 (4) shall apply accordingly. Unofficial table of contents

§ 10 Supervisory Authority

The supervision of the supervisory work is carried out by the examining body. They shall draw up a record in which the participating persons, the date of the commencement and the delivery of the work, any breaches of the order and all other essential events, shall be completed by the preparation of the supervisory work. should be included. Unofficial table of contents

§ 11 Examination notes

(1) Six grade levels shall be established for the evaluation of the individual examination achievements. It means:
Note 1 very good an excellent performance,
Note 2 good a much higher than average performance,
Grade 3 satisfactory a performance that meets average requirements in every respect,
Grade 4 sufficient a performance which, apart from individual defects, corresponds to average requirements;
Note 5 deficient a performance that is suffering from significant defects, which is no longer usable as a whole,
Note 6 insufficient a completely unworkable performance.

The evaluation of half the intermediate marks is allowed. (2) In the determination of total grades
Note 1 = very good
Note 1.01 to 2.00 = good
Note 2.01 to 3.00 = satisfactory
Note 3.01 to 4.00 = sufficient
Note 4.01 to 5.00 = deficient
Note 5.01 to 6.00 = insufficient.

Total notes are calculated from the sum of the individual notes, divided by their number. Unofficial table of contents

§ 12 Evaluation of supervisory work

(1) Each supervisory work shall be self-evaluated by two members of the examination board who do not have to attend the oral examination. The two assessments can be communicated to each other. A work that has not been given off is to be evaluated with a grade of 6.00. The members of the Examination Committee, who are involved in the oral examination, have the right to see the work. (2) The evaluations of a work differ from each other, the average of the evaluations shall apply. Unofficial table of contents

§ 13 Result of the written examination; exclusion from the oral examination

(1) An overall grade is formed for the written examination. (2) Those who have not received at least the total grade of 5.00 in the written examination shall be excluded from the oral examination. The examination has not been passed. (3) Paragraph 2 shall apply accordingly if, on average, the supervisory work in the field of business audit, business valuation and professional law is not at least rated at 5.00. Unofficial table of contents

§ 14 Preconsultation of the Examination Committee

Prior to the beginning of the oral examination, a preliminary consultation of the examination board will take place, to which all examination documents are available. Unofficial table of contents

§ 15 Oral Examination

(1) The oral examination consists of a short presentation and five examination sections, namely two sections of the examination in the field of auditing, business valuation and professional law, an examination section from the field. Applied Business Administration, Economics, an Examination Section from the field of Business Law and a Examination Section from the field of Tax Law. (2) The oral examination begins with a short presentation of the person to be examined. on an object from the professional work of the auditors and Auditors for which a subject is chosen from each of the examination areas referred to in § 4 for half an hour. In the case of shortened examinations (§ 6), three subjects shall be chosen; the examination shall include fewer than three examination areas, and the number of subjects from the examination area shall be increased in accordance with section 4 (A). The duration of the lecture shall not exceed ten minutes. Following this, questions relating to the professional work of auditors and accountants are to be asked from the examination areas referred to in § 4. (3) The duration of the examination shall be two hours for the individual to be examined. do not exceed. The duration of the examination shall not exceed one hour for persons who, in accordance with Section 13a of the Rules of the Auditor, take the examination in a shortened form. In the case of shortened examinations according to § 8a or § 13b of the auditor's order, the provisions of the Implementing Regulation applicable to this shall remain unaffected. (4) The oral examination is not public. The Examination Office may allow persons involved in the examination of the auditor to listen to the oral examination. It may, in the case of technical assistance, attract employees of the Chamber of Auditors; in place of such persons, or in addition to such persons, other persons may also be present. (5) Persons admitted for examination and persons who are (b) at least four years of economic auditing and making a legitimate interest credible may be permitted, upon request, to be heard once at the oral examination. Unofficial table of contents

Section 16 Evaluation of the oral examination

(1) In the oral examination, the short presentation and the five examination sections shall be assessed separately. (2) The grades shall be fixed by the Examination Committee on the basis of a proposal by the person under examination. (3) For the oral examination, the following shall be considered. an overall grade. Unofficial table of contents

§ 17 Overall examination note

The overall grade of the written examination and the overall mark of the oral examination must be considered as an overall examination note. It is calculated by multiplying the overall grade of the written examination by 6, multiplying the overall mark of the oral examination by 4 and then dividing the sum by 10. Unofficial table of contents

Section 18 Examination result

(1) The Examination Committee shall decide, following the oral examination, whether the examination has passed, failed, or whether and to what extent a supplementary examination should be taken. The examination has been passed if a performance assessed at least with the grade of 4.00 has been performed on each examination area under the appropriate application of § 17 sentence 2. In the determination of the result of the oral examination in the individual examination areas, the short presentation (section 15 (1)) is to be attributed to the examination area under the appropriate application of section 16 (3), to which it is taken. (2) The The decision of the Examination Committee is to be announced to the audited person after the oral examination. The examination shall be accompanied by a certificate. (3) The examination of the examination shall not entice the examination of a name which refers to the existence of the examination. Unofficial table of contents

§ 19 Supplementary examination

(1) If the person under examination has achieved a total examination grade of at least 4.00, but in accordance with section 18 (1) sentences 2 and 3 on one or more examination areas a performance of less than 4,00 has been performed, a supplementary test shall be made on this To cover areas. It is divided into a written and an oral examination without a short presentation. Sentence 1 shall not apply to the shortened examination in accordance with § 13a of the Chartered Accountant Code. (2) If the person under examination has not achieved an overall examination grade of at least 4.00, but in accordance with § 18 (1) sentence 2 and 3 only in one examination area with otherwise A supplementary examination in this area must be carried out if the services rated at least 4,00 have been rated at least 4,00. It is divided into a written and an oral examination without a short presentation. The first sentence shall not apply to the shortened examination in accordance with Article 13a of the Rules of the Auditor's Rules of Auditors. The examination result in the written and oral supplementary examination replaces the original examination result. (3) The person under examination can only take part within one year after the date of the communication of the examination result for the consideration of the (4) The person under examination has to perform a performance at least at least 4.00 on each of the areas where the person concerned has to take a supplementary examination; otherwise, the person under examination shall have the following: (5) The examination only covers the examination area according to § 4 Point A, paragraphs 1 and 2 shall not apply. Unofficial table of contents

Section 20 Minutes of the Examination Committee

(1) The date of the oral examination shall be subject to a record in which it shall be noted that:
1.
the appointment of the Examination Commission;
2.
the evaluation of the written work and the overall mark of the written examination;
3.
the individual results and the overall mark of the oral examination;
4.
the overall examination note;
5.
the decision of the Examination Committee on the outcome of the examination.
(2) The minutes are to be signed by the chairperson of the Examination Committee. Unofficial table of contents

Section 21 Resignation of the Examination

(1) If the person to be examined returns from the examination, the entire examination shall be deemed not to pass. The resignation shall be deemed to be a resignation if it does not participate in a supervisory work or if the oral examination or part thereof does not fall under or does not register within the time limit laid down in section 19 (3) of the filing of the Complementary Examination. (2) As Resignation shall not apply if the person to be examined does not participate in a supervisory work or if the oral examination or parts of the person are not subject to the examination and there is a valid reason for this. The reason must be immediately communicated to the Examination Office in writing and proven. The Examination Body decides whether a reason is to be considered as valid and whether proof is provided in good time. In the case of alleged illness, the submission of an ammedical certificate may be required. (3) In the case of paragraph 2, the person to be examined shall be required to take a later examination date for the filing of the parts of the written examination which have not yet been completed; or to recharge the oral examination which has not yet been completed; Section 13a (2) of the Public Accountant Code shall remain unaffected. Unofficial table of contents

Section 22 Repeal of the examination

(1) The examination may be repeated twice; Section 13a (2) of the Public Accountant Code shall remain unaffected. A re-admission is required to repeat the examination. (2) If the application for re-admission is submitted, only the documents and declarations referred to in § 1 (1), second sentence, no. 1, 3 and 8 shall be attached; this shall not apply to applications after 31 December 2003, if the approval for the previous examination has already been carried out before 1 January 2004. Unofficial table of contents

Section 23 Notification of the results of the examination

The Examination Office shall inform the audited person of the result of the examination, on request, stating the overall grade of the examination. If the overall examination note is indicated, it should be mentioned, where appropriate, that a supplementary examination be filed without an indication of the original examination result. Unofficial table of contents

Section 24 Täuschungsattempted, order violations

(1) In the event of a person being examined to influence the result of a written work by deception or use of non-approved aids, the Examination Committee may assess the work with a grade of 6.00 or, in serious cases, to exclude this person from the examination. (2) A person to be examined can also be excluded from the examination in the event of other serious infringements of the order. (3) In the case of exclusion, the examination shall be deemed to have failed. (4) If it is subsequently established that the conditions set out in paragraph 1 have been met, the Examination Committee may revoke the final examination decision and declare that the examination has not been passed. The revocation shall be excluded if more than three years have passed since the end of the examination.

Part two
Examination procedures in accordance with § 131l of the Public Accountant

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Section 25 Application for admission to the examination

(1) The application for admission to the aptitude test must be sent to the "Examination Office for the Examination of Chartered Accountants at the Chamber of Auditors" (examination office). (2) The application for admission to the examination must be accompanied by:
1.
a curriculum vitae in tabular form, containing detailed information on the education and professional development of the curriculum;
2.
a certificate issued by the competent authority of a State in accordance with Article 131g (1) of the Rules of Auditors pursuant to Article 8 (1) of Council Directive 89 /48/EEC of 21 December 1988 on a general system for the recognition of higher education diplomas, which complete at least three years of vocational training (OJ L 327, EC 1989 No 16), which demonstrates that the person to be examined has obtained a diploma cerning that he has the professional qualifications required for direct admission to the statutory audit of annual accounts and of other accounting documents within the meaning of Article 1 (1) of Council Directive 84 /253/EEC of 10 April 1984 concerning the approval of persons responsible for carrying out the statutory audit of the accounting documents (OJ L 327, 30.4.1984, p. EC No 20), or in the sense of a corresponding recast European regulation in that State;
3.
proof that the person to be examined has completed the major part of the minimum training period in States pursuant to § 131g (1) of the Public Accountant's Order, or a certificate pursuant to Section 131g (2) sentence 2 of the Public Accountant's Order;
4.
a declaration on the elective subject for the oral examination;
5.
a statement as to whether and where an application for admission to the examination has been submitted earlier in the scope of this Regulation;
6.
documents from which the nationality is obtained;
7.
where appropriate, a declaration that the examination shall be filed in a shortened form (section 28 (1));
8.
where appropriate, an application for the issuing of examination services pursuant to § 28 (2) and (3);
9.
(dropped).
(3) The application and the documents to be annexed shall be submitted in the German language in so far as they come from the person to be examined; other documents shall be accompanied by a certified translation by a translator authorised for this purpose or by a translator to submit, in the scope of this Regulation, a translator authorised to do so in so far as they are not written in German. The exam language is German. Section 1 (3) shall apply accordingly. Unofficial table of contents

Section 26 Examination Committee, examination dates

(1) The Examination Committee shall be a member of a person representing a supreme state authority as a member, a person representing the financial administration, and two auditors or auditors. The person responsible for the financial administration does not participate in the shortened examination (Section 28 (1)), in which the examination in tax law is no longer applicable. A member of the Commission must have the competence to judge. (2) § 2 (3) to (7) and § 3 (1), (2) and (4) apply accordingly. Unofficial table of contents

§ 27 Examination areas

(1) In the aptitude test, examination areas of the written examination are
A.
Economic law
1.
basic principles of civil law, including the basic principles of labour law, to the extent that it is important for the practical work of the auditor, with the exception of family law and inheritance law;
2.
the broad lines of trade law, in particular commercial status and business;
3.
company law (partnerships and corporations, the right of affiliated companies) and corporate governance;
4.
Conversion law;
5.
the broad lines of European law;
B.
Tax Law I
1.
Tax regulations and secondary laws, financial court order;
2.
Income and corporate income tax;
3.
Valuation law;
4.
the broad lines of international tax law;
5.
Conversion tax law.
(2) In the aptitude test, examination areas of the oral examination
A.
Economic audit
1.
Accounting rules: accounting, annual accounts and management report;
2.
Legal provisions concerning the statutory audit of the annual financial statements and the management report of capital companies and partnerships within the meaning of Section 264a of the Commercial Code, including the consolidated financial statements and the Group management report;
B.
Professional law of auditors, in particular the organisation of the profession, professional supervision, professional principles and independence;
C.
a elective subject to be determined by the applicant; as an elective subject, the examination areas may be selected
1.
Tax Law II (inheritance tax, business tax, property tax);
2.
insolvency law;
3.
The basic principles of the capital market.
If a supervisory work does not meet the requirements, the examination area from which this work has been taken shall be the subject of the oral examination. (3) The examination areas referred to in paragraph 1 (A) (3) and (2), first sentence, point (A) No. 1 and 2 are only the subject of the examination subject, when they have not been brought into line with Council directives or the law of the Federal Republic of Germany, in particular on the basis of choices made in the directives, special features . Unofficial table of contents

§ 28 Shortened examination; issuing of examination services

(1) For the shortened examination, § 6 shall apply. (2) The Examination Office shall, upon application, issue individual examination services if the person to be examined proves by a certificate that they have been trained in an examination area in their previous training. has acquired the knowledge required for the exercise of the profession in the Federal Republic of Germany in that examination area. (3) The Examination Office shall, upon request, issue individual examination achievements if the person to be examined proves that he/she is Professional experience has acquired a substantial part of the knowledge gained through the audit services are required. In order to verify the knowledge acquired in the course of the previous professional activity, appropriate evidence shall be provided, including, in particular, case lists which must regularly contain the following information: file or trade marks, subject matter, Time period, type and scope of activity, state of play. In addition, anonymized work samples must be submitted at the request of the Examination Office. Unofficial table of contents

Section 29 Written Examination

(1) The written examination consists of two works to be carried out under supervision (supervisory work). The tasks for the supervisory work are to be taken from the professional work of the auditors and auditors; the responsible commissions are the ones according to § § 8 and 9. (2) For each supervisory work, four to six hours are available for the supervisory work. Available. Disabled people can be extended the deadline; tools and the use of third-party assistance which take account of the special circumstances of disabled people should be allowed by the Examination Office. One task in the area of economic law (Section 27 (1) (A)) and of the Tax Law I (Section 27 (1) (B)) is to be processed in each case, in each case one task each one day. Two topics can be chosen for the tasks. § 10 applies accordingly. (3) Each supervisory work is self-employed by two members of the examination board appointed pursuant to section 26 (2) who do not have to participate in the oral examination, "satisfies the requirements" or "is not sufficient to meet the requirements" Requirements ". The two assessments can be communicated to each other. A work that has not been given off is "not enough to assess the requirements". The members of the Examination Committee, who are involved in the oral examination, have the right to look at the work. If the assessments of a work differ from one another and the two persons evaluating the work do not agree, then the work is additionally by a member of the examination board, which does not have to attend the oral examination and from the Examination body is to be assessed. In this case, the supervisory work shall meet the requirements if at least two of the persons evaluating the work evaluate the work in this way. Unofficial table of contents

§ 30 Oral Examination

(1) The person to be examined shall be excluded from the oral examination if both supervisory tasks do not meet the requirements; the same shall apply if, in the cases of § 28, supervisory work does not meet the requirements. The examination is not passed. (2) Before the start of the oral examination, a preliminary consultation of the examination board takes place, to which all examination documents are available. (3) In the oral examination, the examination areas referred to in § 27 (2) Questions relating to the professional work of auditors and auditors. (4) The duration of the examination shall not exceed one hour for the individual to be examined. If, according to § 27 (2) sentence 2, an examination area is additionally subject to the oral examination, the duration of the additional oral examination in this subject shall not exceed half an hour. § 15 (3) sentence 3 and (4) applies accordingly. (5) Persons admitted for examination as well as persons who are active in the economic examination system for at least four years and make a legitimate interest in believable may, upon request, be permitted (6) The evaluation of the oral examination results with "satisfies the requirements" or "does not meet the requirements" shall be carried out on the basis of a proposal by the person under examination by the Examination Commission. (7) The date of the oral examination shall be subject to a record in which: be detected
1.
the appointment of the Examination Commission;
2.
the evaluation of the written work;
3.
the evaluation of the oral examination;
4.
the decision of the Audit Committee on the outcome of the audit.
The minutes are to be signed by the chairperson of the Examination Committee. Unofficial table of contents

Section 31 Examination result

Following the oral examination, the Examination Committee decides, on the basis of the overall impression of the services provided in the written and in the oral examination, whether the person under examination is subject to the provisions of section 131h (2) of the The audit system has the necessary knowledge and has therefore passed the examination. Section 18 (2) and (3) shall apply accordingly. Unofficial table of contents

Section 32 Resignation of the Examination

If the person to be examined resigns from the examination, the entire examination shall be deemed not to pass. The resignation shall be deemed to be a resignation if it does not participate in a supervisory work or if the oral examination or parts of it do not fall under it. Section 21 (2) and (3) shall apply accordingly. Unofficial table of contents

Section 33 Repeal of the examination

(1) The examination may be repeated twice; Section 13a (2) of the Public Accountant Code shall remain unaffected. A re-admission is required to repeat the examination. (2) If the application for re-admission is submitted, only the documents and declarations mentioned in section 25 (2) (1), (4), (5), (7) to (9) shall be attached; this shall not apply to applications after 31 December 2003, if the authorisation for the previous examination has already been carried out before 1 January 2004. Unofficial table of contents

§ 34 Täuschungsversuch (Täuschungsversuch), Order violations

If a person to be examined undertakes to influence the result of a written work by deception or use of non-approved aids, the Examination Commission may assess the work "shall not satisfy the requirements" or in to exclude candidates from the examination. The first sentence shall be applicable to the oral examination. Section 24 (2) to (4) shall apply accordingly.

Part Three
Final provisions

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Section 35 Transitional regime

Oral and written examinations which have been started before 24 July 2004 and are still in progress on that day shall be terminated in accordance with the law in force until 23 July 2004, except in the case of subsequent supplementary and re-examination tests and for the following: Continuation of the examination in the case of § 21 (3) or § 32 sentence 3. Unofficial table of contents

Section 36 Entry into force, external force

This Regulation shall enter into force on the day after the date of delivery.