Accounting and Controlling Assistant

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The Accounting and Controlling Assistant (FARC) is a new professional title in the field of taxation, which can be obtained primarily by employees in tax consultancy firms through an advanced training examination at the chambers of tax consultants . Interested parties have also been able to purchase the specialist wages and salaries (FALG) assistant since 2015 . Overall, the FARC is expanding the tax consultancy's existing training opportunities for employees. Tax consultant clients are increasingly interested in business advice, especially due to digitization . For example, clients need advice on corporate succession or evaluations and recommendations for ongoing corporate management . The tax consultant is dependent on employees who have specialized in this business area, have basic knowledge of controlling and the analysis of annual financial statements and are able to prepare and follow up consulting processes in a qualified manner.

Admission requirements

The FARC is based on training to become a tax clerk or a comparable training.

  • Tax clerks who, after completing their training, worked for a tax advisor or similar for at least two years in the field of taxation and accounting for at least 16 hours per week
  • University graduates with at least three years of business administration studies who then worked for at least two years in the field of taxation and accounting for a tax advisor or similar for at least 16 hours per week
  • Persons with equivalent commercial training (e.g. bank clerk, industrial clerk), at least four years in the field of taxation and accounting, of which at least three years worked for a tax advisor or similar with at least 16 hours per week
  • People without equivalent professional training who have worked in the field of taxation and accounting for at least six years, including at least four years for a tax advisor or similar with at least 16 hours per week

Exam focus

The main focus of the accounting and controlling assistant is on external and internal accounting. This includes in particular bookkeeping and accounting, business evaluation, controlling and the preparation and analysis of annual financial statements as well as integrated corporate planning.

external accounting

  • Accounting
  • Annual financial statements according to commercial and tax law

Internal accounting

  • Cost and performance accounting
  • Controlling
  • Annual financial statements analysis

The exam consists of a written exam (4 hours) and an oral exam. All other examination requirements and conditions are specified in the examination regulations.

Examination execution

You can register for the exam via the local chambers of tax advisors, where you can find more information about the exam. Some chambers of tax advisors have special information flyers available. The first test campaign will be carried out in October 2019.

Individual evidence

  1. ↑ Information from the Nuremberg Chamber of Tax Advisors. Nuremberg Chamber of Tax Advisors, accessed on August 13, 2018 .
  2. ↑ Information from the Federal Chamber of Tax Advisors . Federal Chamber of Tax Advisors , accessed on August 13, 2018 .
  3. ↑ Examination regulations of the Nuremberg Chamber of Tax Consultants. Retrieved August 14, 2018 .
  4. ↑ Contact addresses of all 21 chambers of tax advisors. Retrieved August 14, 2018 .
  5. ↑ Information flyer on the advanced training exam. Retrieved August 14, 2018 .