Assurance

Industry Expert for
Increased Security in
Your Decisions.

Financial Statement and Group Financial Statement Audit
Additional services as an auditing firm include
Business Valuation and Due Diligence Examination
Expert Reports / Due Diligence Examinations
As auditors, we are much more than just controllers: While auditors are, by definition, highly qualified experts in financial statements and accounting, we also provide in-depth knowledge of the respective industry, as well as highlighted skills in data analysis, assessment of business models, and corporate valuation. Through business consulting and auditing, we can offer not only small and medium-sized enterprises (SMEs) but also more significant assurance in crucial decision-making.

Financial Statement and Group Financial Statement Audit

Our goal in every audit is to contribute to the successful development of your company. Substantial changes in corporate transparency have made financial reporting a strategic success factor over the years. Our audit attestation supports the statements in your financial statements and management report.

Our independent audit services, such as the financial statement audit, ensure the confidence of stakeholders in statutory and voluntary annual and group audits (HGB/IFRS). As auditors, we focus on the essential aspects and pay attention to details. We share the commitment not only to scrutinize more closely but also to report and address complex issues and findings directly and unequivocally. This ensures that you receive the required assurance reliably for all business decisions.

We stand for long-term continuity in terms of your contacts and audit teams, as well as for an entrepreneurial approach by conviction. Our detailed knowledge and nuanced perspective are valuable strengths that we can contribute meaningfully, even in permissible advisory tasks.

Our auditors in Reutlingen and Stuttgart bring extensive expertise and experience in auditing annual and group financial statements according to HGB and IFRS. Our specialists are distinguished by comprehensive professional exams and training in various fields.This includes auditors, tax consultants, internal auditors (CIA), IT system auditors (CISA), (Ph.D.) engineers, mathematicians, and computer scientists. Depending on the specific issues, we incorporate these experts. We always think in the best interest of your company and provide pragmatic solutions for challenges to be overcome.

For us, solution-oriented and flexible work with short decision-making paths is a matter of course. Mr. WP StB CCE Stephan Mauer, Mr. WP StB CIA CISA Florian Kalbfell, Mr. WP StB Prof. Dr. Stefan Marx and their teams are happy to assist you.

Maintaining constant feedback with you is our clear understanding of the project and provides you with a continuous overview of the audit areas. To achieve this goal, we coordinate regular appointments with you. We engage in regular exchanges on key audit topics through Jour Fixe meetings. This helps prevent issues from arising at the end of the audit that could lead to mutual difficulties. It is important for us to address the essential audit areas and reach an agreement with you during the preliminary examination.

  • Audit of the annual financial statements and management report according to HGB
  • Audit of the consolidated financial statements and consolidated management report according to HGB and IFRS
  • Audit of the commercial balance sheet II (IFRS/US-GAAP packages) for foreign parent companies according to IFRS/US-GAAP

Additional services as an auditing firm include

As auditors, we are engaged in a variety of legal and business-related issues, both for audits and advisory purposes. We provide tailored support for a wide range of tasks, viewing ourselves as partners in achieving your goals. We carefully assess the type of service that is most effective for you.
Stock Corporation Act (Aktiengesetz – AktG)
  • Founding Examination
  • Post-founding Examination
  • Examination of Non-cash Capital Increase
  • Special Balance Sheet Examination for Capital Increase from Company Funds
  • Corporate Agreement Examination
  • Integration Examination
  • Squeeze-out (Examination of the adequacy of a cash settlement)
  • Special Audit of Proper Business Management at the Time of Establishment
  • Examination of a European Company (Societas Europaea - SE)
Limited Liability Company Act (GmbH-Gesetz)
  • Examination of Non-cash Contributions during Formation or Capital Increase
  • Special Balance Sheet Examination for Capital Increase from Company Funds
Transformation Act (Umwandlungsgesetz – UmwG)
  • Merger Examination
  • Division/Split-off Examination
  • Form Change Examination
  • Final Balance Sheet Examination
  • Examination of whether consideration for acquired shares is reasonable
  • Special examinations for financial service providers, e.g., regarding compliance
  • Audit of the regularity of management according to § 53 HGrG
  • Audit according to the Broker and Developer Ordinance
  • Audit and certification of financial expenditures related to EU funding
  • Examination of the use of funds (ESF, grants from foundations)
  • Audit according to the regulations of the Energy Industry Act
  • Audits according to packaging regulations, e.g., DSD audits
  • Examination of interim financial statements
  • Issuance of Comfort Letters for capital measures
  • Purchase Price Allocation (PPA)
  • Impairment Tests
  • Leasing Transactions
  • Derivatives
  • Deferred Taxes
  • Revenue Recognition
  • Adequacy and Effectiveness Examination of the Compliance Management System according to IDW PS 980
  • Adequacy and Effectiveness Examination of the Risk Management System according to IDW PS 981
  • Adequacy and Effectiveness Examination of the Internal Control System according to IDW PS 982
  • Adequacy and Effectiveness Examination of the TAX Compliance Management System according to IDW PS 980

Business Valuation and Due Diligence Examination

Business valuations are not only conducted for entrepreneurial decisions, such as the acquisition or sale of companies, but they are also significant in tax and corporate law, as well as for accounting purposes.

In the course of business valuation, a Due Diligence, a brief risk assessment, is often carried out. As auditors, we are your competent partner for various valuation occasions and expert questions.
  • Business valuation according to IDW S 1 or IDW RS HFA 10
  • Legal determination or examination of compensation and equalization payments in domination and/or profit transfer agreements
  • Legal determination or examination of the adequacy of compensation payments in squeeze-outs
  • Valuation of interests for accounting purposes
  • Non-cash contribution valuation
  • Assistance in drafting pleadings in appraisal proceedings
  • Private expert opinions in legal proceedings
  • Company valuations for tax purposes
  • Fairness opinion to assess the financial adequacy of a transaction price
  • Acting as an independent expert
  • Judicial and extrajudicial valuations as an arbitrator

Expert Reports / Due Diligence Examinations

In addition to issuing audit opinions, we also act as experts or appraisers. Expert activities are regularly carried out in matters relevant to financial reporting or as part of Due Diligence examinations (Tax, Finance, Commercial, Governance, Sustainability). Furthermore, as auditors, we serve as independent experts for various business aspects in the small and medium-sized enterprise (SME) sector.
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