Auditing bodies of the savings bank and giro associations according to the Auditors' Regulations Registration
Quality control is performed by auditors registered with the competent authority
auditors in their own practice or auditing firms
(auditors for quality
Description
Quality control is carried out by auditors registered with the competent body in their own practice or by auditing firms (quality control auditors).
The following paragraphs of the Wirtschaftsprüferordnung (WPO) apply mutatis mutandis to quality control at audit bodies of the savings bank and giro associations, insofar as these are members of the competent authority and state law does not provide otherwise with regard to the obligation to carry out quality control:
- § 57a paragraph 1 sentence 1, paragraphs 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
- Section 66b WPO
- Section 136 WPO
- § 57a paragraph 1 sentence 1, paragraphs 3 to 5, paragraph 6 sentences 1 to 9, paragraphs 7 to 8 Wirtschaftsprüferordnung (WPO)
- § 57b to 57d Wirtschaftsprüferordnung (WPO)
- § 66a paragraph 1 sentence 1, paragraph 3 sentences 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 Wirtschaftsprüferordnung (WPO)
- § 66b Wirtschaftsprüferordnung (WPO)
Competent office
The responsibility lies with the Chamber of Auditors.
This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.
Contact point
The responsibility lies with the Chamber of Auditors.
This procedure can also be carried out through a "Point of Single Contact". The "Point of Single Contact" is a special service offered by municipalities and the state for service providers.
Contact person
Wirtschaftsprüferkammer
Address
address
Rauchstraße 26
10787 Berlin
postal address
Post office box 301882
10746 Berlin
Contact
Internet
Einheitlicher Ansprechpartner des Landes Niedersachsen
Address
address
Friedrichswall 1
30159 Hannover
postal address
Post office box 1 01
30001 Hannover
Opening hours
Montag bis Donnerstag 9 bis 15 Uhr und Freitag 9 bis 12 oder nach telefonischer Vereinbarung
Contact
e-mail: ea@niedersachsen.de
telephone: 0511 120-5521
Forms
The application for admission to the examination must be submitted in writing to the competent authority.
Prerequisites
not specified
Basis for legal action
Legal remedy
not specified
Procedure
not specified
Processing time
3 months (§ 4b Wirtschaftsprüferordnung (WPO))
Costs
Fees are charged in accordance with the scale of fees of the competent authority.
Notes (specifics)
not specified
Unterstützende Institutionen
not specified
Welche Dokumente resultieren aus dieser Leistung?
not specified
Area of validity
Lower Saxony
Official approval
Officially approved by Lower Saxony Ministry of Economic Affairs, Labour and Transport