What does a Wirtschaftsprüfer earn?

Wirtschaftsprüfer (German certified public accountants) audit annual financial statements and management reports, confirm their compliance and advise on accounting, internal controls and economic assessment – from statutory audits via special audits to opinions and assurance. The path typically leads via a business or law degree, several years of audit practice as an assistant and the Wirtschaftsprüfer exam to appointment. Gross pay depends on region, firm size, employment vs. self-employment, specialisation and experience. As a guide, employed Wirtschaftsprüfer in Germany in 2026 often earn about €7,200–€9,500 gross per month; as audit assistants typical ranges are around €3,600–€4,800.

Comic illustration of a Wirtschaftsprüfer with audit opinion, financial statements and laptop in a bright audit office
Created with AI assistance and editorially reviewed

Salary by region (gross/month)

Region
Training (gross/month)
Qualified (gross/month)
Baden-Württemberg
3.850–5.050 €
7.200–10.200 €
Bavaria
3.900–5.150 €
7.400–10.500 €
Berlin
3.650–4.850 €
6.800–9.400 €
Brandenburg
3.250–4.250 €
5.900–7.900 €
Bremen
3.500–4.650 €
6.600–8.900 €
Hamburg
3.850–5.100 €
7.300–10.100 €
Hesse
4.000–5.250 €
7.600–10.800 €
Mecklenburg-Western Pomerania
3.150–4.150 €
5.700–7.600 €
Lower Saxony
3.550–4.700 €
6.700–9.000 €
North Rhine-Westphalia
3.750–5.000 €
7.100–9.800 €
Rhineland-Palatinate
3.450–4.600 €
6.500–8.800 €
Saarland
3.350–4.450 €
6.300–8.400 €
Saxony
3.300–4.350 €
6.000–8.100 €
Saxony-Anhalt
3.200–4.200 €
5.800–7.700 €
Schleswig-Holstein
3.400–4.550 €
6.400–8.600 €
Thuringia
3.200–4.250 €
5.850–7.800 €
Germany (average)
3.650–4.850 €
6.900–9.400 €

Orientation figures as of 2026. The training column means typical pay as an audit assistant (after a degree, before appointment); qualified means employed appointed Wirtschaftsprüfer in practices or firms (mid-market orientation, not Big Four/partner pay). For self-employment and large networks earnings can differ strongly. Actual pay depends on region, firm, mandate volume, specialisation and experience and is not a guarantee.

Further training options

Option
Duration
Salary impact
Tax advisor (dual qualification)
several years plus exam
often €7,500–€10,500
IFRS / international financial reporting
weeks to several months
often €7,400–€9,800
Forensic accounting / fraud investigation
months to about 1 year
often €7,800–€10,500
Internal audit / CIA
months to about 1–2 years
often €7,500–€10,000
Sustainability assurance / ESG audit
weeks to several months
often €7,500–€10,000
Partner track / own WP practice and client development
experience plus qualification (years)
often €10,000–€15,000

Job and everyday work

Wirtschaftsprüfer combine audit technique, accounting and critical judgement: they test figures and processes, assess risks and document audit conclusions. Everyday work shifts between on-site statutory audits, reviewing documents and systems, aligning with clients and writing reports – often under deadline pressure in reporting season and with high responsibility for the reliability of financial reporting.

  • Plan audit engagements, assess risks and steer audit procedures.
  • Examine annual financial statements, supporting evidence and internal controls; document findings.
  • Clarify facts with clients, supervisory bodies and specialist departments and report.
  • Apply accounting standards (HGB/IFRS), professional law and current case law.
  • Support special audits, opinions or assurance services (e.g. sustainability).
  • In the team, also consider quality assurance, digital audit tools and mandate development.

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