In an economic environment that is increasingly characterized by complexity, special audits by auditors are more than a necessity – they are an essential building block for creating trust and security. As experienced auditors, we understand that the need for specialized audits goes beyond routine auditing. Whether it's formation and non-cash contribution audits, special audits under German stock corporation law or statutory audits such as those required by the German Banking Act (KWG), we offer customized auditing services that create transparency and confirm your company’s integrity.

Our special audits not only serve to fulfill legal requirements, but also provide the opportunity to strengthen your internal processes and risk management systems. From merger audits to embezzlement reviews, we ensure that every detail of your financial and operational activity is thoroughly and competently assessed. These critical insights enable relationships between companies, investors, shareholders and other stakeholders to be built on a solid foundation of trust.

Our services in the area of special audits

  • Foundation and contribution in kind audits
  • Special audits under German stock corporation law
  • Merger audits
  • Audits pursuant to Art. 44 KWG (German Banking Act)
  • Audits pursuant to WpHG (German Securities Trading Act) and custody account audits
  • Audits pursuant to Art. 53 HGrG (German law on budgetary procedures)
  • Audits pursuant to EEG (German Renewable Energies Act) and KWKG (Combined Heat and Power Generation Act)
  • Audits pursuant to PBefG (German Public Transport Act)
  • Audits pursuant to MaBV (German brokers’ and commercial developers’ ordinance)
  • Audits of risk management systems
  • Embezzlement audits
Prof. Dr. Thomas Edenhofer

Prof. Dr. Thomas Edenhofer

Managing Partner

German CPA, Certified Tax Advisor

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Available for you throughout Germany

Available for you throughout Germany

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Frequently asked questions in the area of statutory and voluntary special audits

Statutory special audits are audits conducted by an auditor that are prompted by specific legal requirements. They are required in cases such as company formation, capital increases, mergers or if stipulated by law or the company’s articles of association.

Voluntary special audits are used for the independent review of specific business processes or transactions. Companies can use them to strengthen credibility and trust with business partners, identify potential risks or assess the efficiency of processes.

There are many special audits, including company formation audits, audits in connection with securities trading or risk management. Which of them are relevant for your company depends on your specific situation, industry requirements and business activities.

A special audit usually starts with a definition of the engagement, followed by the audit planning, the actual performance and the audit report. The duration depends on the scope and complexity of the matters to be audited.