Statutory Provisions

Rights, obligations, composition and working method of the AOC are laid down in its principles in Article 66a of the Public Accountant Act. Other provisions of the act constitute further rights and duties of the Commission.

In order to fulfil its obligations the AOC has published rules of procedure. They have been approved by the Federal Ministry of Economics and Labour on April 28, 2005.

Public Accountant Act
Download PDF (203 KB)

Rules of Procedure of the AOC (German version only)
Download PDF (37 KB)