Audit offices of the savings banks and giro associations according to the Auditor's Code Of Auditors Registration Unfortunately this specification of service has not yet been completely translated.

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

Related Links

  • Section 57a paragraph 1 sentence 1, paragraph 3 to 5, paragraph 6 sentence 1 to 9, paragraph 7 to 8 Of auditors (WPO)
  • Sections 57b to 57d Auditor's Code (WPO)
  • Section 66a paragraph 1 sentence 1, paragraph 3 sentence 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 Auditor regulations (WPO)
  • Section 66b Of Auditors Regulations (WPO)
  • Section 136 Of the Accounting Code (WPO)

Documents may be required. Please contact the appropriate body.

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

Related Links

  • Chamber of Auditors

Related Links

  • Section 57h paragraph 2 Of the German Code of Auditors (WPO)

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Last update or date of publication
13.09.2018