Aptitude test for statutory auditors from EU/EEA Member States or Switzerland (§§ [Articles] 131g ff. WPO [Wirtschaftsprüferordnung - German Law Regulating the Profession of Wirtschaftsprüfer])
A citizen of a member state of the European Union or another treaty nation in the European Economic Area or of Switzerland, who has earned a qualification from a member state of the European Union or treaty nation in the European Economic Area or Switzerland that confers upon the holder all the requirements necessary to immediately carry out audits of financial statements as defined by Article 2 No. 1 of the Directive 2006/43/EEC of the European Parliament and of the Council of 17 May 2006 on Statutory Audits of Annual Accounts and Consolidated Accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Official Journal of the European Union No. L 157 p. 87) in this member state or in another treaty nation in the European Economic Area or Switzerland, can be appointed as Wirtschaftsprüfer, provided that citizen has passed an aptitude test as Wirtschaftsprüfer. Thus a professional qualification comparable to that of the Wirtschaftsprüfer acquired in a Member State of the EU, the EEA or Switzerland, entitles citizens of these states to sit the aptitude test. Upon application and payment of a fee, the Examination Unit provides binding information on compliance with the admission requirements.
The aptitude test is an independent examination, but is abridged in comparison with the standard Professional Examination, because applicants already have a comparable professional qualification. Those German statutory regulations that are important for exercising the profession constitute the subjects examined. These include provisions of tax law, commercial law and the regulations governing the profession of Wirtschaftsprüfer. The aptitude test consists of a written examination comprising two papers and an oral examination, all of which are held in German. The procedure corresponds largely to that of the Professional Examination. The examination is held once each year. Details are regulated in §§ [Articles] 25 to 34 of the Wirtschaftsprüferprüfungsverordnung [Professional Examination Regulations - WiPrPrüfV].