Examination achievements can be credited towards the auditing exam
Source: BUS Rheinland-PfalzIn order to become a certified public accountant, you have to pass the auditing exam. If you have already completed certain examinations in previous degree courses, your exam will be shortened by the respective examination area or module.
There are 2 options for the crediting of examinations:
- The degree course from which your examination performance originates has already been recognized by the examination office. In this case, you only need to submit the transcript of records.
- The degree program from which your examination results originate has not yet been recognized by the examination office. In this case, you must submit a confirmation of equivalence and enclose the transcripts of records.
The examination office for the auditing exam will determine whether the examination results are equivalent.
You submit your application for recognition of examination results when you register for the German Public Accountancy Examination.
- Check the website of the Chamber of Public Accountants to see whether your university and course of study are already recognized for credit transfer
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If your degree program is already recognized:
- Attach the certificates of achievement to the forms and documents for exam registration.
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If your degree program is not yet recognized:
- Download the form "Bestätigung der Gleichwertigkeit von Leistungsnachweisen" from the website of the Chamber of Public Accountants.
- Enclose certificates of achievement.
- Have the form completed by your university.
- Send all documents in writing, by email or via the Wirtschaftsprüfungsexamen online portal to the regional office of the Chamber of Public Accountants responsible for your place of residence.
- The regional office will check your application.
Together with your admission to the Wirtschaftsprüfungsexamen, you will find out which examination achievements will be credited to you.
To submit applications for admission to the auditing examination, please contact
- the examination office at the Chamber of Public Accountants in Berlin or
- the regional office of the Chamber of Public Accountants responsible for your place of residence.
Examination office at the Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
Phone: 030 7261610
Fax: 030 726161260
E-Mail:
pruefungsstelle@wpk.de
Chamber of Auditors
Baden-Württemberg regional office
Calwer Street 11
70173 Stuttgart
Phone: 0711 2397710
Fax: 0711 2397712
E-Mail:
lgs-stuttgart@wpk.de
Chamber of Auditors
Regional Office Bavaria
Marsstrasse 4
80335 Munich
Phone: 089 54461610
Fax: 089 54461612
E-Mail:
lgs-muenchen@wpk.de
Chamber of Auditors
Regional Office Berlin, Brandenburg, Saxony and Saxony-Anhalt
Rauchstrasse 26
10787 Berlin
Phone: 030 726161195
Fax: 030 726161199
E-Mail:
lgs-berlin@wpk.de
Chamber of Auditors
Regional Office Bremen, Hamburg, Mecklenburg-Western Pomerania, Lower Saxony and Schleswig-Holstein
Ferdinandstrasse 12
20095 Hamburg
Phone: 040 80803430
Fax: 040 808034312
E-Mail:
lgs-hamburg@wpk.de
Chamber of Auditors
Regional Office Hesse, Rhineland-Palatinate, Saarland and Thuringia
Sternstrasse 8
60318 Frankfurt am Main
Phone: 069 365062630
Fax: 069 365062632
E-Mail:
lgs-frankfurt@wpk.de
Chamber of Auditors
Regional Office North Rhine-Westphalia
Tersteegenstrasse 14
40474 Düsseldorf
Phone: 0211 4561214
Fax: 0211 4561193
E-Mail:
lgs-duesseldorf@wpk.de
Audit office at the Chamber of Public Accountants
Rauchstrasse 26
10787 Berlin
Phone: 030 7261610
Fax: 030 726161260
E-Mail:
pruefungsstelle@wpk.de
- Your university and the degree program are already recognized for credit transfer or
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The content, form and scope of the examinations you have taken comply with the Auditor Examination Ordinance and
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the main or specialization subject you have taken corresponds to the essential content of one of the following examination areas:
- Applied Business Administration, Economics and/or
- Business Law and
- You have completed the examinations in one of the two subjects and
- You have completed the examinations in a degree program that began no later than 17.06.2009. If you began your studies after 17.06.2009, retroactive crediting is not possible.
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the main or specialization subject you have taken corresponds to the essential content of one of the following examination areas:
- You have successfully completed the degree program from which the credits originate within the last 8 years.
- Application if you are not applying for admission via the "Wirtschaftsprüfungsexamen" online portal
- Proof of the equivalent examination results achieved in your university education
- if your degree course has not yet been recognized by the examination office: the application form completed by your university
- a declaration as to whether you wish to take the examination in a shortened form
Fee: 50,00 EURPayment in advance: nohttps://www.wpk.de/fileadmin/documents/Wissen/Rechtsvorschriften/WPK-Gebuehrenordnung.pdf
Your application for credit transfer must be submitted when you apply for admission to the exam.
Application deadlines:
- If you would like to take the exam in the first half of the year: August 31 of the previous year
- If you wish to take the exam in the second semester: last day of February, i.e. 28 or 29 February of the same year
Validity of certificates of achievement for crediting:
- Not older than 8 years after completion of the degree program from which the credits originate. The date on which you submit the application for admission to the auditing exam counts.
The processing time is the same as for the entire application for admission. As a rule, you will receive admission at least 3 weeks before the first written module examination.
- Wirtschaftsprüferprüfungsverordnung (WiPrPrüfV)
- § 13b Gesetz über eine Berufsordnung der Wirtschaftsprüfer (Wirtschaftsprüferordnung - WPO)
- § 7 Verordnung über die Voraussetzungen der Anerkennung von Studiengängen nach § 8a der Wirtschaftsprüferordnung und über die Anrechnung von Prüfungsleistungen aus Studiengängen nach § 13b der Wirtschaftsprüferordnung (Wirtschaftsprüfungsexamens-Anrechnungsverordnung – WPAnrV)
- Verordnung über die Voraussetzungen der Anerkennung von Studiengängen nach § 8a der Wirtschaftsprüferordnung und über die Anrechnung von Prüfungsleistungen aus Studiengängen nach § 13b der Wirtschaftsprüferordnung (Wirtschaftsprüfungsexamens-Anrechnungsverordnung - WPAnrV)
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Contradiction
Further information can be found in the notification of your application for crediting of examination results - If the objection is rejected: Take legal action before the administrative court
22.05.2025
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