Audit­ing

In con­trol of your annu­al finan­cial state­ment, focused on your future.

We are part­ners who know your com­pa­ny inside and out – and the right course of action for you in any sit­u­a­tion. We are an estab­lished con­sult­ing firm with exten­sive exper­tise in audit­ing, tax and legal con­sult­ing (if nec­es­sary, pro­vid­ed with the help of one of our coop­er­a­tion part­ners) and the capa­bil­i­ty to com­bine these as need­ed for your par­tic­u­lar situation.

We spe­cial­ize in pro­vid­ing all-around audit­ing and con­sult­ing services.

If you have an inter­na­tion­al mat­ter to resolve, your con­tact will work close­ly with a mem­ber of our extend­ed net­work whom we know per­son­al­ly. Rest assured that you will receive the best pos­si­ble all-around ser­vice whether at home or abroad.

  •  Audits

Our work adds value.

Risk man­age­ment require­ments are grow­ing, so the field of audit­ing now cov­ers much more than sim­ply review­ing and ver­i­fy­ing the pro­pri­ety of annu­al finan­cial statements.

The results of our audit­ing activ­i­ties add val­ue so that you can take your com­pa­ny to the next lev­el. This is ensured by the con­ti­nu­ity of your audit­ing team in par­tic­u­lar. Part­ners assigned to you per­ma­nent­ly guar­an­tee smooth infor­ma­tion flows and enable us to achieve our goal of all-round consulting.

  • Audits of sin­gle-enti­ty finan­cial state­ments accord­ing to the Ger­man Com­mer­cial Code (Han­dels­ge­set­zbuch – HGB)
  • Audits of con­sol­i­dat­ed finan­cial state­ments accord­ing to the Ger­man Com­mer­cial Code
  • Audits of account­ing accord­ing to inter­na­tion­al standards
  • Spe­cial audits accord­ing to the Ger­man Stock Cor­po­ra­tion Act (Aktienge­setz – AktG), the Ger­man Pub­lic Lim­it­ed Com­pa­nies Act (GmbH-Gesetz – Gmb­HG), and the Ger­man Reor­ga­ni­za­tion Act (Umwand­lungs­ge­setz -UmwG) such as 
    • Impair­ment test­ing of non-cash con­tri­bu­tions in the event of com­pa­ny for­ma­tion and cap­i­tal increases
    • Reviews of cor­po­rate contracts
    • Audits to deter­mine the appro­pri­ate­ness of cash set­tle­ments in squeeze-outs
  • Assur­ance ser­vices for cor­po­rate trans­ac­tions such as 
    • Audit­ing of pro-for­ma finan­cial information
    • Issuance of com­fort let­ters for cor­po­rate actions
  • Audit­ing of clos­ing bal­ance sheets
  • Audit­ing of man­age­ment reg­u­lar­i­ty pur­suant to sec­tion 53 of the Ger­man Bud­getary Prin­ci­ples Act (Haushalts­grund­sätzege­setz – HGrG)
  • Audit­ing accord­ing to the Ger­man Bro­ker and Prop­er­ty Devel­op­er Reg­u­la­tion (Mak­ler- und Bauträgerverord­nung)
  • Audit­ing accord­ing to the Ger­man Bank­ing Act (Kred­itwe­sen­ge­setz – KWG) and the Ger­man Secu­ri­ties Trad­ing Act (Wert­pa­pier­han­dels­ge­setz – WpHG)
  • Audit­ing of the use of funds (Euro­pean Social Fund – ESF, grants from foundations)
  • Audit­ing pur­suant to the pro­vi­sions of the Ger­man Com­bined Heat and Pow­er Act (Kraft-Wärme-Kop­plungs­ge­setz – KWKG) and the Ger­man Act on Grant­i­ng Pri­or­i­ty to Renew­able Ener­gy Sources (Erneuer­bare-Energien-Gesetz – EEG)
  • IT con­sult­ing and IT audits
  • Cor­po­rate finance
  • Com­pa­ny valuations
  • Impair­ment test­ing of equi­ty invest­ments and oth­er assets
  • Tax design and optimization
  • Assis­tance with inter­na­tion­al matters
  • Prepa­ra­tion of con­sol­i­dat­ed finan­cial statements
  • Preparation/​auditing of finan­cial state­ments accord­ing to IFRSs
  • Reviews of busi­ness doc­u­ments / inter­im finan­cial statements
  • Sup­port for inter­nal auditing
  • Com­pli­ance with statu­to­ry require­ments for annu­al finan­cial state­ments in accor­dance with the Ger­man Com­mer­cial Code (Han­dels­ge­set­zbuch – HGB)
  • Time­ly completion
  • Ful­fill­ment of all require­ments of the Ger­man Com­mer­cial Code
  • One-stop pro­vi­sion of ser­vices – inter­link­ing of finan­cial state­ment audits with oth­er tax and com­mer­cial law con­sult­ing services
  • Con­sis­tent audit teams
  • In-depth knowl­edge of your company
  • Added val­ue from noti­fi­ca­tion of areas for improve­ment (man­age­ment letter)
  • Time­ly and cor­rect pro­vi­sion of infor­ma­tion to com­pa­ny gov­ern­ing bodies
  • Iden­ti­fi­ca­tion of exist­ing risks in the company
  • Audi­tors with sub­stan­tial indus­try experience
  • Infor­ma­tive reporting
  •  Com­pa­ny Valuations

In a con­tin­u­al­ly chang­ing busi­ness land­scape, com­pa­nies are con­stant­ly bought and sold, merged, or go pub­lic, not to men­tion the changes that occur in own­er­ship and group struc­tures. Com­pa­nies must be restruc­tured and their val­ue deter­mined for pur­pos­es includ­ing cor­po­rate suc­ces­sion. Apart from these sit­u­a­tions, statu­to­ry require­ments or changes in own­er­ship struc­ture could make it nec­es­sary to cal­cu­late the val­ue of a company.

Val­u­a­tions must be car­ried out not only when busi­ness deci­sions are made, but can also be neces­si­tat­ed by tax or cor­po­rate law, or required for account­ing pur­pos­es. We offer val­u­a­tion ser­vices tai­lored to your indi­vid­ual needs. One of our core com­pe­ten­cies for many years has been con­duct­ing com­pa­ny val­u­a­tions. Whether you need help with cor­po­rate restruc­tur­ing, putting a busi­ness ini­tia­tive into action, or need a fair­ness opin­ion and require an audi­tor, con­sul­tant, neu­tral expert, or arbi­tra­tion expert, our teams of val­u­a­tion spe­cial­ists with exten­sive expe­ri­ence and indus­try know-how can com­plete any type of com­pa­ny val­u­a­tion. We can devel­op high­ly cre­ative and per­sua­sive solu­tions for any of these situations.

  • Val­u­a­tion of com­pa­nies accord­ing to the pre­vail­ing tech­ni­cal and statu­to­ry pro­fes­sion­al criteria
  • Prepa­ra­tion of appraisals accord­ing to pro­fes­sion­al stan­dards [e.g., stan­dard no. 1 issued by the Insti­tute of Pub­lic Audi­tors in Ger­many (IDW S1)]
  • Cal­cu­la­tion accord­ing to the most cur­rent statu­to­ry guidelines
  • Val­u­a­tions for impair­ment test­ing and restructuring
  • Impair­ment test­ing of equi­ty invest­ments and assets
  • Due dili­gence to deter­mine tax and val­u­a­tion risks of com­pa­ny purchases
  • Restruc­tur­ing
  • Prepa­ra­tion / audit­ing of inter­na­tion­al finan­cial statements
  • Assis­tance with buying/​selling companies
  • Eval­u­a­tion of asset risks
  • Advice on succession
  • Val­u­a­tion ser­vices tai­lored to your indi­vid­ual needs
  • Full-ser­vice sup­port for cor­po­rate restructuring
  • Advis­ing as audi­tor, con­sul­tant, or neu­tral expert
  • Cre­ative and robust solu­tions for any situation
  •  Spe­cial Audits

We can con­duct many dif­fer­ent spe­cial audits to pre­vent you from expe­ri­enc­ing unpleas­ant sur­pris­es, for exam­ple when acquir­ing a com­pa­ny, so that you can rest assured that your assets are secure­ly and reli­ably invested.

  • Finan­cial state­ment audit­ing for com­pa­nies of all legal forms
  • Reg­u­lar­i­ty audits, e.g., of cash management
  • Embez­zle­ment audits
  • Due dili­gence
  • Reviews of inter­nal benchmarking
  • Audit­ing for planned cap­i­tal increases
  • Audit­ing accord­ing to the Ger­man Bro­ker and Prop­er­ty Devel­op­er Reg­u­la­tion (Mak­ler- und Bauträgerverord­nung – MaBV)
  • Impair­ment testing
  • Help in cal­cu­lat­ing settlements
  • Val­u­a­tion of equi­ty investments
  • Avoid­ance of account­ing fraud
  • Rule out unpleas­ant surprises
  • Avoid­ance of account­ing scandals
  • Min­i­miza­tion of invest­ment risk
  • Iden­ti­fi­ca­tion of alter­na­tive cours­es of action
  • Best pos­si­ble pro­tec­tion against liability