Audit

Financial statements

 

We individually and efficiently perform the voluntary and statutory audits of annual financial statements. The risk-oriented audit approach executed by experienced employees not only ensures that all legal requirements have been complied with. In addition, it provides important information for the early detection of risks and to optimize your compliance rules.
Upon request, we perform limited reviews of quarterly and semi-annual financial statements in accordance with IDW PS 900 / ISRE 2400.

Special Audits

 

Special audit engagements include:

  • Audit of corporate formation or contributions in kind
  • Audits pursuant to the stock corporation law (Aktiengesetz) in Germany (management, corporate contracts, squeeze-out)
  • Audits pursuant to the transformation act (Umwandlungsgesetz) in Germany (merger, spin-off, divestment)
  • Examination of going-concern forecasts as well as imminent insolvency or over-indebtedness in companies.
  • Assessment of turnaround concepts

Restructuring and turnaround

 

In tax-driven or other corporate restructuring measures (merger, spin-off, divestment) we analyze the respective valuation and accounting issues.

In turnaround situations, we will examine individual financial measures like e.g. the optimisation of liquidity and debt management . In addition, we support in the preparation of going-concern forecasts with scenario analysis of the business plan.

As independent experts, we prepare a certificate pursuant to §270b sec. 1 InsO and assess restructuring or turnaround concepts (IDW S6) which have already been prepared.