Bundesinstitut für Berufsbildung (BIBB)

1. Field of work and areas of responsibility 

Certified accountants are qualified to prepare balance sheets and to perform job-specific technical, organizational and managerial tasks. Certified accountants are also qualified to run their own businesses.

2. Occupational skills 

Certified accountants have had several years of professional experience which they have as a rule acquired through relevant initial vocational training and further occupational practice. They possess the following skills in order to perform the tasks mentioned above and are able to:

• Assume responsibility for the organization and functioning of the company's financial and accounting systems, 

• Draw up interim and annual balance sheets and the management report in accordance with national law, 

• Prepare accounts in accordance with international standards, 

• Report, evaluate and interpret figures for planning and controlling decisions,

• Implement fiscal law and company tax law,

• Draft cost and performance accounts and ensure targeted implementation,

• Plan and implement financial processes, 

• Perform tasks relevant to the company, taking the economic context into account,

• Conduct legal procedures in loan default and legal actions and in debt enforcement, 

• Perform organizational and managerial tasks; using entrepreneurial skills which can include qualifications to found or take over a company (optional qualification:  Organizational and managerial tasks).

3. Skills accreditation 

The certified accountant must have demonstrated the skills described under No. 2 in an examination administered under public law in accordance with the ordinance issued by the Federal Government of 18 October 2007  (Federal Law Gazette, Part I, Page 2485) with a focus on practical application and job-related skills. A certificate is issued on passing the examination.

4. Examination requirements 

3 Examination requirements
The examination is divided into parts A, B and C:
The following are eligible to take Part A of the examination: Candidates who have successfully completed vocational training in a recognized commercial or administrative training occupation followed by at least three years of commercial experience, or who have completed a degree in economics at an institution of higher education or have a comparable qualification followed by at least two years of professional experience, or have at least six years of relevant professional experience or comparable qualifications.
Candidates are admitted to Part B if they can prove that they have passed Part A during the last 2 years.
Candidates are admitted to Part C if they have passed all written examinations in accordance with the ordinance.

Courses are offered in preparation for the examination; their duration is geared to the different occupational and managerial tasks.

Last modified on: October 22, 2008