Examination achievements can be credited towards the auditing exam

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
• If your degree program is already recognized:
  • Attach the certificates of achievement to the forms and documents for exam registration.
• 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.

• Your university and the degree program are already recognized for credit transfer or
• The content, form and scope of the examinations you have taken comply with the Auditor Examination Ordinance and
  • 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.
• 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

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)

• 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