Fachprüfung Wirtschaftsprüfer
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ExploreAbout this exam
The Fachprüfung Wirtschaftsprüfer is a professional examination in the Austrian system for becoming a Wirtschaftsprüfer:in (auditor). It is aimed at Berufsanwärter:innen - candidates who have completed the required practical training and earlier examination stages and are now preparing for the Fachprüfung under the WT-BG 2017 framework. The KSW (Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen) is the statutory body that publishes information on Berufszugang and Fachprüfungen for this profession. The examination assesses the knowledge and judgement needed for audit work, and the profession's core task is described by the KSW as the audit of a company's financial reporting and reporting - "Die vorrangigen Aufgaben sind die Prüfung der Rechnungslegung und der Berichterstattung eines Unternehmens." Candidates should therefore expect substantial coverage of accounting, reporting and audit methodology. Preparation typically combines structured study of the four core areas - financial reporting and audit, professional law and practice, tax law, and business administration and audit methodology - with supervised practical work in an audit firm. Because the KSW publishes the definitive rules on admission, examination content and procedure on its own pages, candidates should confirm all formal details directly with the KSW and their Landesstelle before planning their examination attempt. This page is an independent study resource and is not affiliated with or endorsed by the KSW.
What you'll study
About Fachprüfung Wirtschaftsprüfer preparation
Who is the Fachprüfung Wirtschaftsprüfer intended for?
It is aimed at Berufsanwärter:innen - candidates in the Austrian system who are working towards the Wirtschaftsprüfer:in qualification and have reached the Fachprüfung stage after the earlier required steps. The KSW publishes the relevant information under Berufszugang and Berufsanwärter:innen, including a dedicated Fachprüfungen section.
What topics does the examination cover?
The KSW describes the auditor's core responsibility as the audit of a company's financial reporting and reporting. Preparation should therefore centre on accounting and reporting, audit methodology, the professional law governing audit practice, and tax law, since these areas underpin the auditor's work and the examination's applied questions.
How should I structure my study order?
Build accounting and reporting first, because audit methodology and many case questions depend on it. Then add professional law and tax law, which are largely rule-based and reward regular short review. Finish with integrated case practice that combines all areas, since the examination tests judgement across topics rather than isolated definitions.
How much time should I plan for preparation?
Plan a multi-month schedule built around your practical workload rather than a fixed hour count. Weekly blocks for each subject, plus a final phase of timed case practice, work better than last-minute cramming. Because the KSW sets the formal framework, check its published information before finalising your timetable.
Are there resit opportunities if I fail?
Retake rules are set by the official examination framework and the KSW's published procedures, not by this page. Confirm the applicable rules directly with the KSW and your Landesstelle before you register, and keep your preparation records so that a further attempt can build on what you already covered.
What are the most common reasons candidates struggle?
Typical weak points are shallow accounting knowledge that collapses under case questions, neglected tax law, and poor time management in written answers. Another frequent problem is knowing rules without being able to apply them to a concrete fact pattern, which is exactly what professional examinations reward.
How do I find the official examination details?
Use the KSW website, particularly the sections on Berufszugang and Berufsanwärter:innen, Fachprüfungen, and Rechtliche Grundlagen. These are the authoritative sources for admission requirements, examination content and procedure. This page is an independent study resource and does not represent the KSW.
Does this page give official information?
No. It is independent study material for candidates preparing for the Fachprüfung Wirtschaftsprüfer. It is not affiliated with, endorsed by, or published on behalf of the KSW. Always verify formal requirements, dates and procedures against the KSW's own published information before relying on them.