• Population: approx. 83,000,000 ​
  • Capital: Berlin​
  • Languages: German​
  • Part of the EU since: Founder

Member Bodies

Professional bodies

No. of members13,34317,154
Institute staff100121
Date of establishment19321961
Local branches7 Landesgruppen (regional groups)6
Subject to public oversightNoYes
Oversight authorityAudit Oversight Commission (APAS)Audit Oversight Commission (APAS)
Involvement in Qualification and Market AccessIDWWPK
Initial educationYesYes
Approval and registrationNoYes
Continued Professional DevelopmentNoYes
Standard settingYes (auditing standards)Yes (ethical standards)
Quality assuranceNo (APAS&WPK)Yes (only audits of non-PIEs, PIEs: APAS)
Disciplinary measuresNo (APAS&WPK)Yes (only audits of non-PIEs, PIEs: APAS)


Tax consultant
Professional bodyIDW
Deutscher Steuerberaterverband, Bundesverband der Steuerberater etc. (non-Accountancy Europe members)​
Protected titleYesYes
Reserved activitiesStatutory audit and tax adviceTax advice
Included authorisationsComprises the authorisation to provide tax services without any restrictionAll accountancy services, except statutory audit


AuditorTax consultant
Regulated professionYesYes
Competent authorityAuditor Oversight Commission (APAS)Regional Steuerberaterkammer


AuditorTax consultant
No. of qualified professionals15,00080,000
No. of new trainees per year5002,000
No. of people taking the professional examinationInformation not availableInformation not available
No. of people passing the professional examinationInformation not availableInformation not available


AuditorTax consultant
General initial education steps (without possible exemptions)• Academic degree (bachelor degree or master degree)

• Auditing practice: 4 years with bachelor degree, 3 years with master degree

• Auditor exam
• Academic degree (bachelor degree or master degree)

• Tax advice practice: 3 years with bachelor degree, 2 years with master degree

• Tax advisor exam

Market access – Qualified professionals

AuditorTax consultant
Registration requiredYesYes
Competent authority for registrationWirtschaftsprüferkammer (chamber)Regional Steuerberaterkammer (chamber)
Cost of appointment/registration230€150€
Oath requiredYesYes
Insurance requiredYesYes
Professional address requiredYes (establishment in the EU; in case of establishment in third countries additional requirements)Yes (establishment in any country)