Fachprüfung Wirtschaftsprüfer exam-day guide
Fachprüfung Wirtschaftsprüfer · Prepare for the day ahead.
Your checklist
Admission letter and valid photo ID
Bring the invitation/admission document issued by the chamber or examining body together with an official photo ID. The exact accepted ID types and whether a copy is enough must be confirmed with the provider (needs_review).
Permitted legal texts and standards
German professional exams typically allow specified statutes and, where announced, tax or auditing standards. Confirm the exact permitted editions, whether annotations/tabs are allowed, and whether the provider supplies the texts (needs_review).
Non-programmable calculator
A calculator is usually permitted for quantitative questions. Confirm which models are allowed and whether programmable or graphing calculators are excluded (needs_review).
Writing materials in a transparent container
Bring several pens, pencils, and a ruler. Many venues require transparent pencil cases; confirm the local rule with the provider (needs_review).
Analog watch
A simple watch helps with timing if the room clock is hard to see. Smartwatches and phones are normally prohibited at the desk; confirm the provider's device policy (needs_review).
Food, drink, and medication
Bring water and a snack for longer sittings and any necessary medication. Confirm whether drinks must be in see-through bottles and whether food is allowed at the desk (needs_review).
Printed logistics plan
Print the address, room, start time, and travel route, including a backup route. Check local transport disruptions the evening before.
Review the official candidate instructions
Read the examining body's information sheet on permitted aids, conduct, and scoring once more in the final days. Do not rely on hearsay from other candidates.
Prepare a one-page formula and structure sheet
Condense key formulas, audit assertion frameworks, and answer structures onto one page for final review. This sheet stays at home or in your bag, not at the desk unless permitted.
Plan rest and arrival buffer
Aim to arrive at the venue well before the start; confirm the recommended arrival time with the provider (needs_review).
Check clock and time-zone alignment
If the exam is administered digitally or in a different location, confirm the start time and any technical requirements with the provider (needs_review).
Plan the day
Stop learning new material. Review your condensed sheets and past mistakes, and rehearse the answer structure for each subject area: situation, rule, application, conclusion. Do one timed mini-set per major topic rather than full mocks. Confirm the venue, start time, permitted aids, and ID requirements with the provider. Prepare clothing, documents, and travel plan, and protect sleep.
Do a light review only: formulas, audit assertions, and the structure of typical case answers. Pack the bag with admission letter, ID, permitted texts, calculator, pens, water, and medication. Check transport and weather. Eat normally, avoid alcohol, and go to bed at a regular time. Do not attempt to memorize new standards.
Eat a proper breakfast, arrive early, and use waiting time only for a brief skim of your one-page sheet. Keep calm if a topic you feared appears; every candidate faces the same paper. Follow the invigilator's instructions on placing bags and devices, and check that your desk has the materials you are allowed.
Read the instructions and the full paper or question overview before writing. Note the point value and suggested time per question, and mark the order in which you will answer. Start with a question you can handle to build momentum.
Allocate time by point value and keep a visible clock check at each quarter. Write structured answers: state the issue, cite the rule, apply it to the facts, and give a clear conclusion. For calculation questions, show the method so partial credit is possible. If a question stalls, leave space, move on, and return. Reserve the final minutes to check that all questions are answered and that name and candidate number are filled in correctly.
Do not compare detailed answers with other candidates immediately; it adds stress without changing the result. Note any formal follow-up steps such as result dates or appeal windows and confirm them with the provider (needs_review).
Rules to check
Bring the admission document and an official photo ID and place them visibly on the desk. The accepted ID types and any exceptions must be confirmed with the provider (needs_review).
Use only aids expressly permitted for the examination. Unlisted electronic devices, smartwatches, and phones should be switched off and stored as instructed; confirm the device policy with the provider (needs_review).
Follow the invigilator's instructions at all times. Communication with other candidates during the examination, or any attempt to use unauthorized material, is treated as a conduct violation.
Breaks are generally only possible with permission and may not extend the examination time. Confirm the break rules and whether leaving the room is allowed for your examination with the provider (needs_review).
Scoring usually combines points per question with an overall pass threshold, and partial credit may be awarded for a correct method even if the final figure is wrong. The exact weighting and pass mark must be confirmed with the provider (needs_review).
Write legibly and identify your answer sheet with your candidate number as instructed. Illegible or unlabeled work may not be scored.
If you believe the examination conditions were disrupted, inform the invigilator immediately and note the facts, since later complaints are harder to substantiate. Confirm the formal procedure with the provider (needs_review).
Do not remove examination papers or working materials from the room unless the invigilator explicitly permits it.