Training to become a certified public accountant

Auditing is considered a particularly promising industry. Learn more about the licensing requirements and the training pathway to become a certified federal auditor in our article.

Admission

Individuals who have an employment contract with an audit firm and one of the following degrees are eligible for training to become a federally certified auditor:

• Professional degree with specific further training (e.g., Certified Trustee with Federal Diploma or Certified Expert in Accounting and Controlling)
• Degree from a university of applied sciences, a higher business school, or an equivalent educational institution domestically or internationally
• Bachelor’s and Master’s graduates as well as PhD holders

Training Path

The course consists of three modules at the basic level: Accounting & Finance, Audit, and Tax & Legal, and the module Professional Judgement at the advanced level. The training usually lasts four years and since a reform in 2009, can only be done alongside professional work. The federal exams for the certified auditor are conducted by EXPERTsuisse (formerly Chamber of Trust) once a year. Only after passing the diploma examination is one allowed to take on their own clients, audit annual financial statements, and participate as an expert in economic matters.

Shortening the Training Duration

Depending on prior knowledge, the training duration can be shortened. Initially, candidates' prior knowledge in the area of Accounting & Finance is tested at an assessment center. Those who pass the exam only need to complete the Financial Reporting section of the first module. With specialized Master's degrees in Accounting & Finance, a complete exemption from the first module exam is even possible.

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