The only aids permitted are non-programmable, non-graphical calculators, as well as statutory texts and administrative guidelines.
Please note the following:
1. Only statutory texts in book form are permitted.
2. Underlining and highlighting with color are permitted. References to other standards may be added in the margins of a standard. However, care must be taken to ensure that no exam outlines are created.
3. To make it easier to locate individual provisions or sections, sticky notes (Post-its) may be used, on which only the corresponding reference (e.g., “§ 253 HGB”) may be written. Additional explanations, such as “§ 253 HGB – Initial and Subsequent Valuation,” are not permitted.
4. The inclusion of any additional notes or explanations is prohibited.
