Audit offices of the savings banks and giro associations according to the Auditor's Code Of Auditors Registration

Quality control is carried out by auditors registered with the competent body in their own practice or audit firms (quality control auditors). The following clauses of the Accounting Code (WPO) apply accordingly to quality control at audit offices of the savings bank and giro associations, provided that these are members of the competent body and that the national law does not provide otherwise with regard to the obligation to carry out quality control: Section 57a paragraph 1 sentence 1, paragraph 3 to 5, paragraph 6 sentence 1 to 9, paragraph 7 to 8 WPO 57b to 57d WPO Section 66a paragraph 1 sentence 1, paragraph 3 sentence 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 WPO Section 66b WPO Section 136 WPO

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Documents may be required. Please contact the appropriate body.


The application for admission to examination shall be addressed in writing to the competent authority.

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Responsible for the content
Lower Saxony Ministry of Economy, Labour and Transport

Last update or date of publication
13.09.2018