As auditors we are substantially more than ‘just’ controllers. Auditors are by definition highly qualified experts in final audits and accounting - 

but beyond this we also offer thorough knowledge of the relevant sectors and highlighted competence in the analysis and data and the evaluation of business models.

Final audits

Our independent final audit services guarantee you the trust of the recipients in statutory and voluntary annual and group final audits (HGB/IFRS). As final auditors we place the focus on the most important things and have an eye for detail and the requirement to not only look more closely but also to report and address complex issues and findings. This assures you of the stipulated security in all your business decisions.

Our aim in each final audit is to make a contribution to the successful development of your company. Radical changes to company publicity have meant that accounting has been a strategic success factor for years now. Our certificate thus supports the statements of your numbers and status reports.


On the basis of our many years of experience as final auditors for larger medium-sized companies and groups we are aware of your expectations for final audits: We stand for many years of continuity in the auditing teams and your contact persons and for a corporate approach based on conviction. Our detailed knowledge and differentiated view of the issues are valuable strengths that we are also able to apply beneficially in reliable consultancy services.

Further inspection services

As auditors we are consulted on a wide variety of legal and economic issues. Both for audits and in consultancy. Thus we provide customised support in a range of tasks. We always see ourselves as your partner to achieve your objectives and examine very closely which kind of service is expedient for you.

Reviews under company law:

Stock Corporation Act (AktG):

  • Formation audit
  • Subsequent formation audit
  • Examination of non-cash capital increase auditing
  • Special auditing of accounts in the case of capital increase from the company’s own resources
  • Auditing of an affiliation agreement
  • Auditing of incorporation
  • Squeeze-out (checking whether a cash settlement is reasonable)
  • Special audit of orderly management at incorporation
  • Auditing of a Societas-Europaea (SE)


Law on German limited companies:

  • Audits of investment in kind at incorporation or capital increase
  • Special auditing of accounts in the case of capital increase from the company’s own resources

Reorganisation of Companies Act (UmwG):

  • Merger audit
  • Auditing of divisions or separations
  • Auditing of changes of legal form
  • Auditing of final balance

Other (statutory) audits:

  • Examine whether a trade-off for acquired shares is reasonable
  • Special audits for financial services providers, e.g. for compliance
  • Auditing of the orderly nature of management in accordance with § 53 HGrG
  • Auditing in accordance with the broker and property developer ordinance
  • Auditing and certification of financial expenditure in connection with EU subsidies
  • Auditing of allocation of resources (ESF, funds from foundations)
  • Auditing in accordance with the regulations of KWKG and EEG
  • Auditing in accordance with the packaging ordinance, e.g. DSD tests
  • Auditing of interim financial statements
  • Issuing comfort letters in the event of capital measures

Support for complex accounting topics from the sector of international accounting, e.g.:

  • Purchase-Price-Allocation [PPA]
  • Impairment tests
  • Leasing transactions
  • Derivate
  • Deferred taxes
  • Turnover realisation

Company valuations

Valuations must be carried out not only for business decisions, for example the purchase or sale of companies, but also for tax and company law and accounting purposes. As auditors we are your competent partner in many valuation cases and issues of expert opinion.

Our valuation services in company valuations:

  • Valuation in accordance with IDW S 1 or IDW RS HFA 10
  • Stock law determinations or auditing of compensation payments for severance payments and compensation payments for controlling or profit transfer agreements
  • Stock law determinations or auditing of reasonable severance payments in squeeze-outs
  • Participation valuation for accounting purposes
  • Assessment of investment in kind


  • Support in the drafting of pleas in court procedures
  • Court process assessments by private experts
  • Valuations for tax purposes
  • Fairness opinion when testing if a transaction price is financially reasonable
  • Work as an independent appraiser
  • In court and out of court valuations as an arbitrator

Expert opinions

Besides issuing audit certificates we also act, for example, as appraisers or experts. The appraisal work is carried out regularly in issues that are relevant to accounting or as part of due diligence processes (Tax, Finance, Commercial). We are also independent experts for medium-sized companies for individual economic aspects.


We audit and advise international, medium-sized companies and groups in the sector of final auditing and further statutory or voluntary audits and as appraiser and advisor for complex business and accounting related issues.


Significant reference projects in share and conversion law and tax law company valuations are based on a high level of trust from our clients and the courts that appoint us as auditors of suitability or court experts. We are also asked regularly for company valuations in the course of acquisition and sale decisions.