The term "special audits" refers to special assurance services rendered by independent auditors.
These services may include the examination of the management of finances in associations, employees' expense reports in companies as well as the correctness of the accounting. The obligation to carry out a special audit can arise both from the law and from other regulations.
In the past few years, the Chamber of Chartered Accountants has published a large number of implementing directives to ensure uniformity of such assurance services. These so-called expert reports are mandatory.
Our team is always up-to-date on the current requirements and provides the following corresponding services, among others:
- Examinations of incorporation
- Audit of remaining assets with demergers
- Examination of donation certificates
- Examinations pursuant to § 4a (8) Income Tax Act ("EStG") concerning the deductibility of donations
- Independent review of the assessment base for research bonuses in accordance with § 108C (9) lit b of the Income Tax Act 1988.