Persons who have already passed certain contents of an examination comparable to the written part of the professional examination are exempted from taking the contents within the written part of the professional examination. The competent authority has to decide on the exemption by notice. Exemption from an examination must be requested from the competent authority.
Persons who have already got an authorisation as commercial accountant or payroll accountant are exempted from the contents of the professional examination for management accountants that they are allowed to carry out because of their authorisation. The contents are defined in the Bilanzbuchhaltungsberufe-Prüfungsordnung 2014 (BB-PO 2014).