What are the admission criteria for Wipro

§ 9 - Wirtschaftsprüferordnung (WiPrO n.a.Abk.)

revised by B. v. 05.11.1975 Federal Law Gazette I p. 2803; last amended by Article 15 G. v. 05/04/2021 Federal Law Gazette I p. 882
Valid from November 5th, 1975; FNA: 702-1 Professional Law
27 earlier versions | is quoted in 121 regulations

Second part is a prerequisite for practicing the profession

First section admission to the examination

§ 9 Requirements for Admission (Examination Activity)


Section 9 has 2 earlier versions and is quoted in 7 provisions


(1) 1Admission requires sufficient practical training (activity) for the exercise of the profession. 2Applicants who have completed university education have to prove that they have worked for at least three years at one of the offices named in Section 8 (2) No. 1. 3If the standard period of study for university education is less than eight semesters, the activity is extended to four years; Any additional activity is not required. 4The activity must be performed after acquiring the first professional university degree; Paragraph 6 remains unaffected.


(2) 1Of all of their work, the applicants must have predominantly participated in final examinations for at least two years and have been involved in the preparation of the examination reports (examination work). 2You should have participated in statutory final examinations during this time and contributed to the drafting of the audit reports. 3The examination activity must


1.
in the case of Section 8, Paragraph 2, No. 1, after the fifth year of employment;

2.
in the case of Section 8 (2) No. 2, during or after the professional activity as a sworn accountant or tax advisor.

4The requirement for auditing is fulfilled if the applicants can be shown to have carried out material audits of accounts and balance sheets in accordance with business principles in external companies. 5A company with which the applicants are neither in a management nor in an employment relationship is considered to be a third party.

(3) The examination activity must have been carried out in collaboration with


1.
Professional,

2.
Auditing firms,

3.
sworn accountants,

4.
Accounting firms,

5.
cooperative auditing associations in which a professional is active,

6.
Audit offices of savings banks and giro associations in which a professional is active,

7.
supra-local examination facilities for corporations and institutions under public law in which a professional is active, or

8.
Auditors (EU or EEA auditors) or auditing firms (EU or EEA auditors) approved in another member state of the European Union or in another signatory state to the Agreement on the European Economic Area.

(4) Proof of the activity as well as the examination activity is not required for applicants who have practiced the profession of tax advisor or sworn accountant for at least 15 years; up to ten years of professional activity as a tax agent or tax agent are to be taken into account.


(5) 1An auditing activity in larger companies or an activity as a tax advisor or in an auditing association according to Section 26 (2) of the Banking Act or an activity in connection with the auditing activity at the Chamber of Public Accountants, the Auditor Oversight Office or an association of persons according to Section 43a Paragraph 1 number 9 can be credited to the activity in accordance with paragraph 1 up to a maximum of one year. The same applies to examiners in the public service, provided that they can be shown to have independently carried out examinations in larger companies. 3Activity abroad is to be counted towards the activity according to paragraph 1 if it was performed by a person who is authorized or appointed as an expert auditor in the foreign country and if the prerequisites for the authorization or appointment essentially correspond to the provisions of this Act .


(6) Applicants who have completed a university training course recognized in accordance with Section 8a can be admitted to the examination at an earlier point in time without having to provide evidence of the activity in accordance with Paragraph 1 and the examination activity in accordance with Paragraph 2.



Text in the version of Article 1 Auditor Oversight Reform Act (APAReG) G. v. March 31, 2016 Federal Law Gazette I p. 518 w.v. 17th June 2016




 

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Earlier versions of § 9 Wirtschaftsprüferordnung

The following list shows all changes to this regulation. Via the links current and before you can compare the old version (old version) and the new version (new version). You will find the full text of the amendment law as well as the legislator's justification



Please note that retrospective changes - if any - are sorted in this list according to the date of publication of the change title (date in brackets) and not according to the date of entry into force.



 

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Quotations from § 9 Wirtschaftsprüferordnung

You can see the regulations that refer to § 9 WiPrO. The list is subdivided according to citations in WiPrO itself, authorization bases, other applicable titles, amendment regulations and in canceled titles.

 
internal references

§ 15 WiPrO appointing authority (from June 17, 2016)

... of Section 23 Paragraphs 2 and 3 apply accordingly. Anyone who has been admitted in accordance with Section 9 (6) must provide evidence of a total of three years prior to being appointed ... has to provide evidence of a total of three years of activity in accordance with Section 9 (1), including the examination activity in accordance with Section 9 (2), before being appointed .. according to § 9 paragraph 1, including the examination activity according to § 9 paragraph 2, ...

 

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Quotation in the following standards

Auditor Auditing Ordinance (WiPrPrüfV)

V. v. July 20, 2004 Federal Law Gazette I p. 1707; last amended by Article 1 V. v. February 6, 2019 Federal Law Gazette I p. 78

§ 1 WiPrPrüfV Application for admission to the examination (from February 16, 2019)

... are not required if proof of the examination activity according to § 9 Paragraph 4 of the Wirtschaftsprüferordnung is not required; 3. a statement as to whether and for what position ... standard period of study of the university education completed; 5. If the evidence is not omitted according to § 9 Paragraph 4 of the Wirtschaftsprüferordnung, a certificate of the auditing activity according to § 9 Paragraph 2 ... is not required, a certificate of the auditing activity according to § 9 Paragraph 2 of the Wirtschaftsprüferordnung; 6. (canceled) 7. (canceled) 8. if applicable, a ... are not sufficient. The same applies to proof of activity in accordance with Section 9 (1) of the Wirtschaftsprüferordnung. (3) Applications, evidence, certificates, supervisory work and ...


Auditing Examination Regulations (WPAnrV)

V. v. May 27, 2005 Federal Law Gazette I p. 1520; last amended by Article 4 V. v. April 28, 2016 Federal Law Gazette I p. 1046

§ 3 WPAnrV requirements for access to the master’s course and its design (from 09.10.2012)

... 1. Proof of having completed three months of activity in accordance with Section 9 (1) of the Wirtschaftsprüferordnung and three months of examination activity ... Wirtschaftsprüferordnung and three months of examination activity in accordance with Article 9 (2) of the Wirtschaftsprüferordnung (practical period) after acquiring the first. ..

 

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Quotations in amendment regulations

Auditor Oversight Reform Act (APAReG)

G. v. March 31, 2016 Federal Law Gazette I p. 518


Professional Supervision Reform Act (BARefG)

G. v. September 3, 2007 Federal Law Gazette I p. 2178

Link to this site: https://www.buzer.de/gesetz/5677/a77620.htm

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