Which financial statements are subject to statutory audit and which are not? In which situations can a review by an external auditor strengthen your position and achieve security? Our experts will be happy to advise you on all aspects of review and limited review.
In order to enhance the confidence of investors or the management in your annual financial statements, it is possible to have a critical appraisal carried out by our auditors on the basis of a plausibility assessment. Independent of national or international standards, a limited review performed by our auditors gives you the necessary certainty.
This may be appropriate for you:
- Published quarterly reporting or before an IPO if the cut-off date is more than four months after the publication of the last annual/consolidated financial statements.
- Small companies which are not subject to a statutory audit where shareholders are not represented in the management of the company.