Chartered accoutant is an occupation. To the tasks of the chartered accoutant belong among other things the examination of the regular record keeping of an enterprise and the examination to the relevant regulations of appropriate end-of-year procedure.

In Germany

In Germany the occupation of the chartered accoutant ranks among the free occupations.

It alone it is after "§ 2 exp. 1 of the chartered accoutant order (WPO) reserved, "the economical examination, in particular from end-of-year procedures of economical enterprises to accomplish and to give authentications over the Vornahme and the result of such examinations" (task of reservation). After "§ 2 exp. 2 WPO it in addition the tax consultation is permitted. Beyond that going legal advice is however refused it, as far as it is not bare rounding of the permissible consultation. Further it can render help also otherwise in economic questions. The chartered accoutant may not determine if it in a financial state of distress is. This is to prevent bribery attempts on the part of the too UN. The moreover one it may not accept mandates, if these more than 50% of its conversion would constitute. (Prevent a dependence on a mandator)

For the permission as chartered accoutants an appropriate exam is necessary.

To the permission to these exams the following demands are made:

• Personal requirements ("§ 10 WPO)
  • There was/gives no criminal condemnation.
  • Neither physical physical defects, craze or mental weaknesses prevent from the normal practice of the occupation.
  • No other circumstances and behaviors are present, which justify an exclusion from the occupation.

• Technical requirements ("§"§ 8 and 9 WPO)
  • final higher education or exeptionally activity of many years for a chartered accoutant
  • at least three years test activity ("§ 9 exp. 1 sentence 2 WPO).

History

The modern audit was developed in Scotland and England. In Scotland there was 1854 a first company of auditors, in England already originated in to 1870 the predecessor institutes of the OF Charted account in England and Wales of which 1880 was based.

See also

• Institut of the chartered accoutants
• Chartered accoutant chamber
• Company of auditors
• American of institutes OF Certified Public Accountants
• Certified Public Accountant
• Sarbanes Oxley act
• Authentication
• Company conclusion
• Examiner adhesion
• Low Balling
• Fee Cutting
• 8.EU-Richtlinie

Related links

• Chartered accoutant chamber (WPK)
• Guidelines of the European Union for chartered accoutants
• Institut of the chartered accoutants
• Institut of Austrian chartered accoutants

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