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Special Audits

As well as auditing financial statements, we provide auditing services in various areas, some of which are required by law or by the private sector. We have experts with in-depth knowledge of a wide range of topics. A particular focus here is on energy audits, which often have a strong cost impact.

All contacts and experts

We support our clients in energy management issues, especially:

Audits pursuant to the Renewable Energy Sources Act and the Combined Heat and Power Act
Audit of applications for electricity price compensation
Audit of the eligibility requirements for aid pursuant to Sec. 11(3) of the German Fuel Emissions Trading Act and the Carbon Leakage Ordinance

In addition to energy audits, we provide the following special auditing services:

1. Reorganization audits

Depending on the type of reorganization and the legal form of the entities involved, we carry out the audits required under the German Reorganization Act:

  • Audit of the merger agreement/plan
  • Audit of the balance sheet and/or closing balance sheet of the transferring entity/entities (merger)
  • Audit of the appropriateness of the cash settlement (merger, demerger)
  • External formation audit (merger by way of a new formation)
  • Audit of the contribution in kind (merger or demerger with capital increase)
  • External formation audit (demerger)
  • External formation audit (spin-off from the assets of a sole trader)
  • External formation audit (change of legal form)

2. Audits pursuant to Sec. 53 of the German Budgetary Principles Act

3. Audit of the declaration of completeness pursuant to Sec. 11 of the German Packaging Act

4. Audit of the proper payment of royalties to waste disposal companies (DSD, Interseroh)

5. Embezzlement audits

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