auditing | accounting.

Conducting audits of the annual financial statements according to the law and company charter for individual and group financial statements. (The requirement fulfilled through successful participation in quality control under § 57(a) par. 6, clause 3 Public Accountants Act (Wirtschaftsprüferordnung, WPO)

services.

• Close involvement of the responsible auditors/partners in the operative auditing for ensuring the quality of the audit
• Efficient audit process
• Direct communication with our clients
• Also: audits according to the Budget Principles Act (Haushaltsgrundsätzegesetz), audits under the Real Estate Agents and Commercial Builder Regulation (Makler- und Bauträgerverordnung, MaBV)

Within the scope of a risk-oriented auditing approach, IT system audits or the IT audit is an essential component of the audit of annual financial statements. The objective of the audit is an assessment of the error risks, that is to say, the risk of a significant error in the IT system, to an extent that it is relevant for accounting. IT systems relevant for accounting are related not only to financial accounting, but also, for example, to merchandise management, payroll accounting, and online banking systems. We do not limit ourselves only to conclusions, but also systematically point out vulnerabilities. In addition, we will provide you with valuable impulses for increasing efficiency and effectiveness in the existing IT business processes and IT-related business processes (organizational, technological and operational).

subject areas.

• Conducting IT audits under IDW PS 330, 331, 850, 951
• Certification of software products (software certificate IDW PS 880)
• Certification of service-related internal control systems (IDW PS 951, ISAE 3402)
• Preliminary check for audits (data media transfer)
• Audit outside of the annual financial statements
• Examination of authorization concepts
• Conducting security checkups (Security Alliance / BSI)
• IT compliance
• IT reports

We audit the annual financial statements and the annual accounts of nonprofit companies, among other things, also with regard to state foundation laws.

subject areas.

• Audit of the annual accounts or the annual financial statements and proper accounting
• Conformity of the accounting with relevant charter regulations
• Expansion of the audit subject matter based on the regulations in state foundation laws (e.g. proper allocation of funds, receiving basic assets)
• Transfer of know-how

Holistic auditing of any reports from financial services institutions as well as any ambiguities that arise.

subject areas.

• Audits of annual financial statements according to commercial law and Management Reports of financial services institutions according to §§ 316 German Commercial Code (HGB) in conjunction with § 340(k) HGB taking into consideration the applicable statutory and supervisory regulations
• Audits according to § 36 German Securities Trading Act (Wertpapierhandelsgesetz, WpHG), and support in all legal questions concerning supervision

Advisement in accounting, controlling, and planning at the group level; auditing of consolidated financial statements under German and International Financial Reporting Standards (IFRS).

subject areas.

• Consolidation of financial statements
• Preparation of uniform group accounting guidelines
• Support for group-wide planning of the asset, financial, and profit situation
• Support for the implementation of company acquisitions in the accounting system
• Automation of group (interim) financial statements
• Consulting on individual topics
• Carrying out and supporting the consolidation
• Support for the introduction of IT tools for consolidation
• Audits of group financial statements

Increasing energy costs, international competitiveness and high statutory requirements burden energy-intensive companies. With our substantial expertise in the area of efficient energy use, we support companies and industries that are looking for approaches and/or solutions for these topics.

subject areas.

• Evaluation of applications for limiting the EEG surcharge for power cost-intensive companies (special adjustment scheme)
• Examinations in connection with
  • the Combined Heat and Power Act (KWKG),
  • electricity price compensation,
  • concession fee regulation,
• clarifying interpretation issues and outstanding questions connected to energy laws