Buchhalterprüfung exam-day guide
Buchhalterprüfung · Prepare for the day ahead.
Your checklist
Admission letter and valid photo ID
Bring the invitation/admission document issued by your examination provider together with an official photo ID (identity card or passport). The exact ID requirements vary by chamber and provider, so confirm with the provider which documents are accepted and whether a copy is sufficient.
Permitted aids (legal texts, calculator, writing materials)
Buchhalterprüfung candidates are typically allowed to use an unannotated copy of the relevant tax code (e.g., German Fiscal Code / AO) and a non-programmable calculator, but the permitted list differs by provider. Confirm with the provider exactly which books, tabs, and calculator models are allowed; annotated or loose-leaf materials may be rejected.
Confirm exam format and duration
Check whether the exam is written, oral, or a combination, how many parts there are, and the time allotted to each part. Do not assume a format from other candidates' reports; confirm with the provider.
Confirm permitted language aids
If you are not a native speaker, ask the provider in advance whether a dictionary or other language aid is allowed. Do not bring one unless it is explicitly permitted.
Arrive early with route planned
Plan the route and arrive at the examination building well before the start time; late arrival may bar admission. Confirm the exact arrival time and building entrance with the provider, as these details are not standardized.
Know the break and refreshment rules
Ask whether breaks are scheduled, whether food and drinks are allowed at the desk, and whether you may leave the room during the exam. Bring water and a small snack only if permitted.
Leave phones and smart devices at home or switched off
Mobile phones, smartwatches, and similar devices are generally not allowed in the examination room. Confirm the provider's storage rules; unauthorized devices can lead to exclusion from the exam.
Review the scoring and pass criteria in advance
Understand how points are awarded, whether there is a minimum score per part, and what happens if one part is failed. These rules are set by the provider and should be confirmed with them, not assumed.
Prepare for calculation tasks
Practice booking entries and calculations under time pressure with the aids you will actually be allowed to use, so you are not slowed down by unfamiliar tools on exam day.
Check illness and withdrawal rules
Confirm with the provider what to do if you fall ill shortly before the exam, whether a medical certificate is required, and what consequences a no-show has for fees or repeat attempts.
Bring a watch if clocks are not visible
Ask whether the room has a visible clock and whether a simple wristwatch is permitted. Smartwatches are typically prohibited.
Confirm result notification process
Ask the provider when and how results are communicated and what the procedure is for appeals or re-sits. Do not rely on second-hand information.
Plan the day
Stop learning new material and consolidate. Re-work your own summary of core booking logic, account classification, and the calculation steps you most often get wrong. Do a timed practice run under conditions similar to the real exam, using only the aids you will be allowed to bring.
Re-read the provider's examination regulations: permitted aids, ID requirements, arrival time, and scoring. Note any open question and send it to the provider now, so an answer can still arrive before the exam.
Prepare the physical items: admission letter, ID, permitted legal text, calculator with fresh batteries, pens, and a simple watch. Pack them in one bag so nothing is forgotten.
Confirm the route and travel time, check the weather and any transport disruptions, and set an alarm with a buffer. Locate the exact building entrance if you have not been there before.
Do a light review only: skim your summary and the most common error patterns. Avoid cramming new topics, which increases anxiety without improving retention.
Eat normally, avoid excessive caffeine or alcohol, and go to bed at a reasonable hour. Sleep is more valuable than one more hour of revision.
Eat a proper breakfast, take the packed bag, and leave with a generous time buffer. Re-check that the ID and admission letter are in the bag before departing.
Do not attempt intensive last-minute study; a brief glance at your summary is enough. Arrive at the venue early and follow the invigilators' instructions for seating and device storage.
Read the entire paper briefly first, then allocate time per task according to points available. Start with tasks you can solve confidently to secure points early.
For calculation and booking tasks, write down the intermediate steps so partial credit can be awarded, and state units and account names clearly. If you get stuck, mark the task and return to it later rather than losing time.
Reserve the final minutes to check that every task has an answer, that entries are legible, and that no page or sub-task was overlooked. Follow the invigilators' instructions exactly when time is called.
Rules to check
Bring the admission document and a valid photo ID as specified by the provider. If you are unsure which ID is accepted, confirm with the provider before exam day; without valid identification, admission may be refused.
Use only aids that the provider has explicitly permitted. Unpermitted books, annotations, programmable calculators, or electronic devices can lead to exclusion from the examination, so confirm the permitted list with the provider.
Switch off and stow mobile phones, smartwatches, and other electronic devices as instructed. Do not keep them on your person or at the desk unless the provider explicitly allows it.
Follow the invigilators' instructions on seating, starting and stopping, and leaving the room. During the exam, communication with other candidates is not permitted; raise your hand if you need assistance.
If you need to leave the room, ask the invigilator first. Whether and how this is permitted, and whether the time is extended, is governed by the provider's regulations; confirm with the provider in advance.
Scoring, minimum scores per part, and pass criteria are set by the examination provider. Read the applicable regulations before the exam and confirm any unclear points with the provider rather than relying on other candidates' accounts.
Do not bring unauthorized notes or attempt any form of cheating. Suspected misconduct may result in removal from the exam and further consequences under the provider's regulations.
If you fall ill or cannot attend, notify the provider as soon as possible and follow their documented procedure, including any medical certificate requirement. Do not simply stay away without informing them.