Sworn Auditor

The forerunner of the auditor was the profession of the sworn auditor, which was given up in 1961 with the reorganization of the tax advisory and auditing professions. In 1986, the sworn auditor was reintroduced as part of the introduction of mandatory auditing for the GmbH. Professional regulations can be found in the sixth part of the WPO.

The sworn accountants are organizationally affiliated with the Chamber of Public Accountants. You carry out audits in the field of corporate accounting, in particular book and balance sheet audits. Examination notes can be issued on the result of their examinations. This also includes confirmations and statements. The focus is on auditing the annual financial statements of the medium-sized GmbH. The job title "sworn accountant" has a special position. The title cannot be purchased in isolation.
tax consultant oder Rechtsanwälte, die fünf Jahre tätig sind und mindestens drei Jahre Prüfungstätigkeit nachweisen können, erfüllen die Prüfungsvoraussetzungen. Die Prüfung gliedert sich in einen schriftlichen und mündlichen Teil mit den Gebieten wirtschaftliches Prüfungswesen, Betriebswirtschaft, Wirtschaftsrecht unter besonderer Berücksichtigung des Rechts der GmbH einschließlich des Berufsrechts der vereidigten Buchprüfer.

The sworn auditor already has the authority to provide tax advice with the previously acquired title of lawyer or tax advisor. So it is an additional qualification. It is intended to close the profession of sworn auditor and thus to expire in the long term.

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