Bundesportal | Examination achievements can be credited towards the auditing exam

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Publisher

Federal Ministry for Economic Affairs and Energy (BMWE)

Last update or date of publication

May 22, 2025

Contact

The government service telephone number 115 – your point of contact for questions related to the federal, state and local.

Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).

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In 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.

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

Confirmation of the equivalence of certificates of achievement according to § 7 Wirtschaftsprüfungsexamens-Anrechnungsverordnung (WPAnrV)

Label

Preconditions

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.

Kosten für verbindliche Auskunft über die von Ihnen geforderten Prüfungen, wie zum Beispiel Erfüllung oder Befreiung von Zulassungs-Voraussetzungen, Anrechnung von Prüfungsleistungen.
Fee
50.00 EUR
Advance payment
no
Pricing

Basis for legal action

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)

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)

Legal Remedies

Objection
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

Procedure

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.

Deadlines

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.

Processing time

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.