Chartered Accountants – Appointment of Natural Persons
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Natural persons who want to exercise a chartered accountancy profession (tax consultant, statutory auditor) on a self-employed basis must file a request for public appointment.
Public appointment must be refused if any of the requirements for appointment is not satisfied.
The competent authority will issue a written decision revoking authorisation if the party concerned no longer meets the requirements for public appointment.
For being publicly appointed, the natural persons must meet the following requirements:
- Full legal capacity
- Special trustworthiness
- Well-ordered finances
- A pecuniary damage liability insurance (not necessary if the natural person declares that she/he is going to do her/his job only in a dependent employment)
- Existing office address (not necessary if she/he is going to do her/his job only in a dependent employment)
- A successfully passed professional examination for the accountancy profession in question
Public appointment must be refused if any of the requirements for appointment as defined in section 8 of the Wirtschaftstreuhandberufsgesetz (WTBG) is not satisfied.
Public appointment will be revoked if the party concerned no longer meets any of the general requirements for public appointment or failed to request approval under section 82 paragraph 4 of the Wirtschaftstreuhandberufsgesetz (WTBG).
No special deadlines need to be observed.
The request may be submitted personally or in writing to the competent authority.
Public appointment is revoked by written official decision.
- Documentary proof of identity
- Certificates or supporting documents concerning satisfaction of requirements
- EUR 47.30 federal fee
- attachment: EUR 3.90 per sheet
- EUR 285.90 federal fee (depending on authorisation)
Fees become due once the procedure is settled. For this purpose a payment form will be mailed to the party concerned.
- Sections 8, 9, 10, 11, 12 and 43 of the Wirtschaftstreuhandberufsgesetz (WTBG)
- Sections 79 paragraph 4 and 82 paragraph 4 of the Wirtschaftstreuhandberufsgesetz (WTBG)
- Section 111 of the Wirtschaftstreuhandberufsgesetz (WTBG)
There is no expert information available.
- Tax consultants – appointments – natural person German text
- Statutory auditors – appointment – natural persons German text
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