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The times have long gone since we used paper, pencil and pocket calculators to take a detailed look at the accounts of our clients for an annual audit. An annual audit today is a very complex and comprehensive undertaking – with continuously growing demands. Justification enough for us to…
Consolidated annual audits are complex processes and are a special challenge for a firm of accountants. The most important aspect here is the perfect and international co-ordination of the different auditors. Every step here has to be co-ordinated and integrated both technically and in accordance…
Special audits are stipulated by the German Stock Corporation Act, the German Commercial Code and the German Transformation Act for certain individual case scenarios – these can include e.g. foundation audits, contribution in kind audits in the case of startups, and transformation audits. …
Sometimes one hears that accounting pursuant to IFRS could displace HGB accounting. Sure, okay. Okay? What these abbreviations really reveal is the changing demands of the banks with respect to the annual financial statements of smaller companies. Because of ratings, banks see increasing urgency…
Tax Compliance is the name given to an internal control system set up to ensure the observance of tax obligations. This is about much more than just tax declarations: for instance, it includes the auditing and documentation of tax exemptions involving intra-community supplies, instances concerning…
Lucky you, if you can trust every single one of your employees... But be careful! Some of you may not find your trust reciprocated. Because black sheep, who have a dubious loyalty to the company particularly when it comes to financial aspects, are unfortunately almost everywhere. The number of…
If the public sector holds a majority of the shares in a company, e.g. a GmbH, an AG, or a GmbH & Co. KG, there is a mandatory obligation to regularly carry out audits pursuant to Section 53 of the Budget Principles Act. This exceeds a “normal” annual audit, because an audit of this kind…
Certain companies, or independent parts of companies, in the manufacturing sector, can reduce their electricity costs by applying for a limitation of the EEG levy – an important factor for energy-intensive sectors. However, certification is required in advance from an auditor stating that all of…