If you work as an auditor in an EU/EEA* member state and would like to establish yourself in Germany to perform this function, you must be appointed as an auditor by the Chamber of Auditors and become a member of the Chamber of Auditors.
As an EU/EEA auditor or auditor from Switzerland, it is sufficient if you take the aptitude test as an auditor in German according to §§ 131 g f. WPO, which is shortened compared to the regular auditing examination (for further information, please refer to the pages of the Chamber of Auditors under the link below). After successfully passing the auditing examination, you can be appointed as an auditor and become a member of the Chamber of Auditors.
Voluntary membership without an exam is not possible.
*Iceland, Liechtenstein and Norway
Further references and links:
Source: Chamber of Auditors
First of all, a distinction must be made as to whether you wish to carry out so-called conditional tasks, i.e. tasks that are specifically reserved for auditors (auditing according to HGB, etc.) or whether you wish to be active in the field of other services (especially tax consultancy services).
One of the most important reserved tasks of an auditor is the audit and certification of large corporations according to §§ 319 in connection with 267 para. 3 HGB
For the area of "other services", i.e. services that can be provided by both auditors and tax consultants, the regulations for tax consultants apply, in particular § 3 a StBerG.
The Chamber of Auditors is responsible for the appointment as auditor and the entry in the professional register.
Applications may also be submitted via the Schleswig-Holstein single point of contact.
In addition to the head office in Berlin, the Chamber of Auditors also maintains a state office for Bremen, Hamburg, Mecklenburg-Western Pomerania, Lower Saxony and Schleswig-Holstein, which you can reach at the following e-mail address.