Audit offices of the savings bank and giro associations according to the Auditors' Regulations Registration

Quality control is carried out by auditors registered with the competent body in their own practice or auditing companies (auditors for quality control).

The following paragraphs of the Auditing Regulations (WPO) apply accordingly to quality control at audit bodies of the savings banks and giro associations, insofar as these are members of the competent body and state law does not provide otherwise with regard to the obligation to carry out quality control:

  • § 57a paragraph 1 sentence 1, paragraph 3 to 5, paragraph 6 sentences 1 to 9, paragraphs 7 to 8 WPO
  • §§ 57b to 57d WPO
  • § 66a paragraph 1 sentence 1, paragraph 3 sentences 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 WPO
  • § 66b WPO
  • § 136 WPO

Related Links

  • § 57b to 57d Wirtschaftsprüferordnung (WPO)
  • § 66b Auditing Regulations (WPO)
  • § 66a paragraph 1 sentence 1, paragraph 3 sentences 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 Auditors' Regulations (WPO)
  • § 57a paragraph 1 sentence 1, paragraphs 3 to 5, paragraph 6 sentences 1 to 9, paragraphs 7 to 8 of the Auditing Regulations (WPO)

Documents may be required. Please contact the competent authority.

The application for admission to the examination must be submitted in writing to the competent authority.

Related Links

  • Chamber of Auditors

Related Links

  • § 57h paragraph 2 Auditors' Regulations (WPO)

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

Last update or date of publication
13.09.2018