Buchprüfungsgesellschaft, Anerkennung beantragen

§ 128 Abs. 1 Satz 2 Wirtschaftsprüferordnung (WiPrO) – Vereidigte Buchprüfer und Buchprüfungsgesellschaften

Application for recognition as an auditing company in accordance with Section 128 of the German Auditors' Code (WiPrO)

The profession of chartered accountant* can also be practised in a professional firm. Such a company requires state recognition as an auditing company by the Chamber of Public Accountants.

Single point of contact

You can utilise the services of the Single Point of Contact for this procedure. They will guide you through the process, take care of correspondence with all the authorities responsible for your matter and provide you with expert advice.

• Copy of the articles of association or partnership agreement,
• Proof of adequate professional indemnity insurance (provisional cover note from the professional indemnity insurer),
• Proof of payment of the minimum capital; in the case of cash formation: Proof by submitting a bank confirmation or bank statement,
• if an existing company is recognised as an auditing company: interim financial statements not older than three months,
• Declaration by each partner that they do not hold the shares in the accounting firm for the account of a third party. This may be waived if the articles of association contain a corresponding prohibition,
• Employment contracts of the partners working in the company who are neither certified accountants nor auditors (tax consultants, lawyers, tax agents, etc.) and who are not legal representatives, and
• Certificates from foreign professional organisations regarding the approval or recognition of EU/EEA auditors and EU/EEA audit firms

Details can be found in the information sheets on the website of the Chamber of Public Accountants.

EUR 1,000

It is advisable to submit the draft articles of association to the Chamber of Public Accountants for review before submitting the application. This will allow any necessary notarisation to take place.

• You can submit the application on the homepage www.wpk.de in the "My WPK" area, for which you log in with your registration number and password. There you will also receive the information sheet for recognition as an auditing company.
• After entry in the commercial or partnership register, the Chamber of Public Accountants recognises the company as an auditing company by issuing a certificate of recognition.

approximately two months (depending on the duration of the registration procedure in the commercial or partnership register)

not specified

Objection (details in the notification)