The law provides for several special audits for specific circumstances. For example, when founding an AG or GmbH through a contribution in kind, an auditor must submit an audit report. This also applies if a sole proprietorship is to be converted into a GmbH or AG. Likewise, for example, a capital reduction at an AG or GmbH requires the report of an auditor.
Although not necessarily obliged to have their annual accounts revised by law, companies and especially associations can decide to have their annual accounts checked voluntarily. For associations, this can be valuable in order to present an independent report regarding the annual accounts to the general meeting. In order to obtain ZEWO certification, non-profit organisations are required to have their annual accounts revised by an external auditor.
The law places high demands on the accounts of public bodies. As the auditing body, we examine the correctness of the accounting and compliance with the legal and regulatory provisions.