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1st Edition

The History of the German Public Accounting Profession



ISBN 9781003249993
Published December 12, 2021 by Routledge
388 Pages

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Book Description

First Published in 1997. Accountants in the English-speaking world have accorded the development of the Anglo-American accounting profession a great deal of attention. Perhaps only in the Netherlands has a like interest in the history of the public accounting profession manifested itself, although even there without the same degree of preoccupation as in the English-speaking world. Hugh Brian Markus’s History of the German Public Account-ing Profession, accordingly, is a particularly welcome addition to the accounting history literature. In the original German, it marked new attention to the history of the German public accounting profession; and in the English translation offered here, it provides English- speaking audiences with an insight into the development of a public accounting profession different from their own.

Table of Contents

Chapter 1. From the beginnings to the creation of the profession 1. Background 2. The various accounting organisations 3. Der Verband Deutscher Biicherrevisoren (VDB) (Association of German auditors) 4. Die Treuhandgesellschaften (The Trust companies) 5. Statutory Audits 6. The impasse 7. The development of the profession in other countries up to the creation of the Wirtschafts- priifer profession in 1931 Chapter 2. The establishment of the profession and the period up to 1933 1. The formation of the "Institut fur das Revisions- und Treuhandwesen" and negotiations leading to the establishment of the Wirtschaftsprufer profession 2. The structure of the profession and the "Hauptstelle fur die offentlich bestellten Wirtschaftsprufer" (Controlling Body) 3. The Admissions and Examination committees 4. Condition for admission, 5. Examination for admission as Wirtschaftsprufer 6. Eased Examination Conditions and admissions and examination experiences in the initial period 7. The first year of the Institut - insufficient work for a number of sole practitioners - conflict between sole practitioners and Treuhand- gesellschaften Chapter 3. The profession under the Nationalsocialists 1.Gleichschaltung 2. Political and ideological matters 3. Extension of statutory audits 4. The creation of the rank of Wirtschafts-treuhander NSRB 5. The status of Wirtschaftsprtifer in rendering tax advisory services 6. The professional, technical and further education work of the Institut 1933 -1939 7. The Fifth International Accounting Congress in Berlin, 1938 8. The war years Chapter 4. The profession from 1945 to its regulation on a uniform federal basis (Wirtschaftspruferordnung - WPO) in 1961, 1. The legal position of the profession resulting from the collapse of the Reich in 1945, 2. The (1946) Institut, 3. The law regulating the profession on a uniform federal basis, Chapter 5. The profession from 1961 to the present day, 1. Negotiations for the establishment of a uniform profession of Wirtschaftsprufer and Steuerberater and the amalgamation of the Steuerberater profession 2. The steps leading to the Bilanzrichtlinien- gesetz (Accounting Directives Law) 3. The influence of internationalisation and concentration on the profession

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Author(s)

Biography

Hugh B. Markus  is not only a WirtschaftsprUfer, but a Chartered Accountant (U.K.)