Activities of qualified auditors, auditing firms (69.20.1.00)
If you select a location, the contact details of the responsible Point of Single Contact and the responsible authority as well as locally valid information will be displayed.
The following formalities are performed by responsible authorities and can also be handled via the Point of Single Contact if necessary. Please specify the location via Change selection. If you choose "To the responsible Point of Single Contact for ..." (if available), the contact details of the responsible Point of Single Contact are displayed. The contact details of the competent authority/-ies are displayed after choosing the formality.
Formalities according to the Services Directive
For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:
You must apply for appointment as a chartered accountant.
The recognition of a company as an auditing company must be applied for.
Formalities relating to the place of business
In addition to the requirements related to a specific service there are authorisations and/or notification obligations in other legal areas regarding the place of business which CANNOT be processed through the Point of Single Contact.
Requirements particularly in the areas of construction law, public road legislation, imission control law, water and waste law, listed building regulations and forest law should be taken into account.
If you want to use county, municipal or local thoroughfares of county, state or federal roads ("Ortsdurchfahrtsstraßen") not only for traffic purposes, but also for your own interests or commercial activities, you need a special use permit for this.
The construction and operation as well as the substantial modification of certain industrial plants, which may cause harmful effects on the environment, require a permit under immission control law. The types of facilities concerned are listed exhaustively in the Ordinance on Facilities Requiring a Permit (4. BImSchV).
An official permit is required for any impact on a water body that is not only of completely minor importance.
In Bavaria, the counties and independent cities are generally responsible for waste disposal. They offer information on waste disposal for citizens and businesses.
Protection of historical monuments; application for permission to carry out measures on historical monuments and archaeological sites
If you want to carry out measures on architectural or ground monuments or in the vicinity of such monuments, you will in many cases require permits in accordance with the Monument Protection Act (DSchG).
The public supply of drinking water to households is provided by the municipalities or special-purpose associations (water supply companies).
Wastewater disposal is the responsibility of the municipalities and cities or municipal wastewater associations.
Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
As an employer, you must register your employees for social insurance. To do this, you need a company number.
If you start a business, become self-employed or freelance, you usually have to register it with the accident insurance company.
Employees who are compulsorily insured under the statutory social insurance scheme must be reported to the competent health insurance fund as the collecting agency.
The employer must withhold and pay the wage tax.
When posting employees to Germany, the Employee Posting Act must be observed. This law obliges both employers based in Germany and employers based abroad who employ workers in Germany to comply with statutory and, in certain sectors, collectively agreed working conditions. In addition, employers are subject to further obligations.
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
The commencement of a freelance activity must be reported directly to the competent tax office without any formalities. The responsible tax office is informed by the respective municipality about the registration of a business. In addition, you must provide the competent tax office with further information on the legal and factual circumstances relevant for taxation.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
If you move into an apartment, you must register with the responsible registration office (municipality, city or administrative community) within two weeks.
Characteristics and key concepts of the service
This service includes:
- Audit of accounting records and certification attesting to the correctness thereof by auditors and auditing firms:
- Audit of the annual financial statements (e.g. year-end audit, audit of the consolidated financial statements)
- Audit of the company management and economic situation (e.g. financial standing and creditworthiness, reorganization concepts)
- Due diligence investigation (e.g. capital investment or listing prospectuses)
- Performance audit (e.g. price scrutiny of public contracts)
- Function check (e.g. control systems, data processing systems)
- Audit of special transactions (e.g. establishment of companies, mergers)
- Abschlussprüfung (Jahresabschlussprüfung, Konzernabschlussprüfung) durch Wirtschaftsprüfer/innen und Wirtschaftsprüfungsgesellschaften
- Insolvenzverwaltung durch Wirtschaftsprüferinnen und -prüfer, Wirtschaftsprüfungsgesellschaften
- Jahresabschlussprüfung durch Wirtschaftsprüfer/innen und Wirtschaftsprüfungsgesellschaften
- Konzernabschlussprüfung durch Wirtschaftsprüfer/innen und Wirtschaftsprüfungsgesellschaften
- Prospektprüfung durch Wirtschaftsprüfer/innen und Wirtschaftsprüfungsgesellschaften
- Wirtschaftlichkeitsprüfung durch Wirtschaftsprüfer/innen und Wirtschaftsprüfungsgesellschaften
- Wirtschaftsberater (Wirtsschaftsprüfer)
- Wirtschaftsprüfer/innen und Wirtschaftsprüfungsgesellschaften