Assurance Services include performing of mandatory or agreed upon audits. Several reasons may lead to a demand for an independent and competent evaluation of financial information provided or financial reporting issues or independent advice. Audit Services include not only the audit of annual financial statements and group accounts based on German and other financial accounting reporting standards (i.e. IFRS/US-GAAP) they also include agreed upon audit procedures due to other legal requirements or different occasions.

We will also support you in the preparation for and in the process of the performance of any audits which are performed by other auditors as your advisor.

Our assurance services include particularly the following audits:

Audit of annual financial statements and group accounts based on German GAAP and other accounting standards (IFRS/IAS, US-GAAP, UK-GAAP)

The audit of annual financial statements and group accounts can mandatory due to local laws or performed on request of the shareholders or the management. We report about our audit tailor-made to the requirements of the stakeholders based on the legal or professional standards.

Audit of investment companies (“AIF”) based on VermAnlG/KAGB

Investment Companies which invest in ships, real estate, solar parks or other assets are usually governed by the German laws “Vermögensanlagengesetz” (VermAnlG) and “Kapitalanlagegesetzbuch” (KAGB).

Audit of management companies based on KAGB

Besides the audit of the annual financial statements the auditor has to cover specific audit areas of management companies which are governed by the regulatory oversight based on the regulation as set out in the KAGB.

Special audits and business valuations due to German corporate laws in particular based on AktG, GmbHG, UmwG


    • Audit due to foundation of a company


    • Audit for transactions which are considered as a new establishment of a company


    • Audit in the event of a capital increase from company funds


    • Audit due to specific company agreements


    • Audit due to economic integration


    • Audit/Business Valuation Squeeze-out (review if a cash settlement is necessary)


    • Audit/Business Valuation of the management at the formation of a company


    • Audit/Business Valuation of the transformation into a Societas Europaea (SE)


    • Audit/Business Valuation due to a merger/carve-out of different businesses


    • Audit of "Completion accounts" as part of a business transaction


Audit/ expert opinion/ business valuations due to changes in corporate structure

Changes in the corporate law like conversions of the legal form, contributions to shareholder's equity or changes of shareholders are in most cases connected to the valuations of the affected company.

Audit of the internal control system including IT

We perform audits with respect to the implementation and effectiveness of the internal control system in accordance with the audit requirements as set out in ISAE 3402, IDW P 951 or SAEE 16.

Transaction Services: Acquisition of a company/Sale of a company or a part of it

Besides the financial- and tax due diligence-services which we provie a part of our business advisory services we perform the audit of completion accounts as defined by the sale and purchase agreement.


We will perform audit procedures which are agreed with you in order to tailor them to our needs considering your aims as well as the budget requirements you want to be considered.