Certified accountant
A certified accountant is a publicly recognized qualification which is awarded after successfully completing commercial advancement training in accordance with the Vocational Training Act. The nationwide examination takes place on the basis of a special statutory ordinance before the examination board of a chamber of industry and commerce (IHK), a chamber of crafts (HWK) or a chamber of commerce (HK) (only in Hamburg), or another competent body. According to the IHK further training structure, it is a degree at the master’s level , which corresponds to that of a specialist clerk .
Areas of work and tasks
Certified accountants are qualified to perform the following cross-industry tasks:
- Ensuring the organization and function of corporate finance and accounting
- Preparation of interim and annual financial statements and the management report in accordance with national law as well as financial statements in accordance with international standards
- Reporting, evaluating and interpreting the figures for planning and control decisions,
- Planning and handling of financial processes as well as company-relevant tasks taking into account economic contexts
- Supervision and administration of the personnel administration of a company
Legal bases
The audited accountant can be proven in a public-law examination before a competent body (IHK / HWK oa) based on the statutory ordinance of the federal government of October 18, 2007 (Federal Law Gazette I No. 53, p. 2485 ff.). In 1990, the previous chamber-law rules were replaced by a federal ordinance issued by the Ministry of Education . In 2007, this was replaced by the currently valid ordinance, in which, among other things, international accounting standards were also taken into account. The advanced training for certified accountants is currently being amended again. In particular, content relating to international accounting is being revised. Changes in tax law, such as the e-balance sheet , will be added.
If accountants are self-employed, restrictions are imposed on them by Section 6 (3) and (4) of the Tax Advisory Act. In contrast to tax advisors and self-employed accountants in Austria and Switzerland, you are not allowed to set up any bookkeeping or prepare annual financial statements . On September 19, 2007, the federal government discussed the draft of an 8th Tax Advisory Amendment Act. After the intervention of the tax advisory associations, an initially planned extension of the powers of audited accountants to make advance VAT returns was dispensed with .
Exam admission
Anyone can be admitted to the examination
- a successfully passed final examination in a recognized commercial (e.g. tax clerk ) or administrative training occupation with a prescribed training period of at least three years and then at least three years of professional experience or
- a successfully completed degree in economics at a university or a business diploma or bachelor's degree from a state or state-recognized professional academy or an accredited business training course from a professional academy and then at least two years of professional experience or
- at least six years of professional experience
proves. The professional experience must have substantial connections to corporate finance and accounting.
The examination is divided into a written and an oral or practical part. After successfully passing the exam, the examining body awards the publicly recognized qualification as a certified accountant .
Exam content
Exam subject | Recommended number of lessons |
Exam length in minutes |
Type of examination |
---|---|---|---|
00. Learning and working method: | 10 | - | - |
Examination part A: | 180 | 240 | - |
01. Cost and performance accounting: | 80 | 120 | written |
02. Finance: | 100 | 120 | written |
Examination part B: | 630 | 720 | - |
03. Annual financial statements, national: | 200 | 240 | written |
04. Annual financial statements, international, basic part | 50 | 90 | written |
05. Annual financial statements, int., Main part | 130 | 120 | written |
06. Tax law | 170 | 180 | written |
07. Reporting: | 80 | 90 | written |
Examination part C: | 45 | - | |
08. Presentation and technical discussion: | - | 45 | orally |
total | 820 | 1005 | - |
Training duration
The DIHK framework recommends 820 teaching hours for the advanced training to become a certified accountant. Educational institutions offer exam preparation courses both full-time, part-time between 3½ and 24 months as well as distance learning; However, participation in a preparatory course is not compulsory for admission to the examination. Participants can apply for benefits through the Advancement Training Assistance Act (“Meister-BAföG”) to support the training costs and examination fees .
Associations
Certified accountants (IHK / HWK) and those who have passed the exam at the tax school Endriss are on a voluntary basis in the Federation of Accountants and Controllers BVBC e. V. Bonn organized. In particular, the association advocates the abolition of the restrictions on the self-employed (non-employed) work of accountants, which are strong compared to other European countries.
Web links
- IHK advanced training profile for accountants (IHK)
- Ordinance on the examination for the recognized advanced training qualification for Certified Accountants and Certified Accountants (Accountant Auditing Ordinance - BibuchhFPrV) of October 26, 2015 ( Federal Law Gazette I, p. 1819 )
Individual evidence
- ↑ The structure of the IHK advancement training
- ↑ Accountant / in the Berufenet the Federal Employment Agency
- ↑ DIHK: Certified accountant ( IHK further education ). W. Bertelsmann Verlag, Bielefeld 2013