Welcome to the Auditor
Oversight Commission Internet Site
The Auditor Oversight Commission
(AOC) is responsible for the public oversight on the
(WPK), the German Chamber of Public Accountants, and all auditors associated in the WPK.
According to the Public Accountant Act, the oversight
of the AOC covers all remits of the WPK in relation
to those members, who are entitled to carry out statutory
audits or who do so de facto without being entitled.
This comprises the following areas:
- professional examinations
- aptitude tests for qualified auditors from abroad
- licensing of public accountants (Wirtschaftsprüfer
and vereidigte Buchprüfer)
- licensing of audit firms
- revocation of licenses
- registration of public accountants and audit firms
- disciplinary oversight
- external quality assurance
- adoption of professional rules
The AOC is the competent authority for the organisation and performance of inspections of audit firms of public interest entities.
The AOC cooperates in case of cross-border oversight
proceedings concerning statutory auditors with the relevant