Special audits

In addition to financial statement audits, there are many other statutory and voluntary audits where you can benefit from our expertise and experience. These include not only audits in special circumstances – for example in connection with corporate transactions or audits under company law of the value of a non-cash contribution – but also regular audits required by law, for example audits under the Makler- und Bauträgerverordnung (German Regulation Governing Real Estate Agents and Property Developers). 

Some examples from this varied area are shown below:

• Audits of additional financial statement components

• Audits required by the GmbH-Gesetz (German Limited Liability Companies Act) and the Aktiengesetz (German Stock Corporation Act):

  • Formation audits

  • Post-formation audits

  • Non-cash capital increase audits

  • Audits under the Umwandlungsgesetz (German Reorganization Act)

  • Merger audits

  • Split-up/spin-off audits

  • Change of legal form audits

  • Closing balance sheet audits

• Audits under the Makler- und Bauträgerverordnung (German Regulation Governing Real Estate Agents and Property Developers)

• Review engagements and review reports/certifications

• Audits of EU projects with audit certificates in accordance with the Framework Programme.
  You can also benefit from the expertise of Florentz und Partner in many other audit-related activities