Activities of certified accountants, firms of licensed public accountants (69.20.2.00)

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)
    • Maintenance of account books and records and confirmation of the correctness thereof
    • 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)

This service does not include:

  • Data processing and tabulation activities (see 63.11.0)
  • Management consulting in the areas of accounting systems and budget control methods (see 70.22.0)
  • Note collection (see 82.91.1)

Source: Statistisches Bundesamt

The profession of certified public accountant has been out of existence since 2005. This profession of certified public accountant has merged into the profession of qualified auditor (see 69.20.1).

The profession of certified public accountant is no longer officially certifiable, only the profession of qualified auditor. For the appointment prerequisites as qualified auditor, please refer to the profession of qualified auditor (see 69.20.1).

  • Abschlussprüfung (Jahresabschlussprüfung, Konzernabschlussprüfung) durch vereidigte Buchprüfer/innen und Buchprüfungsgesellschaften
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