{"id":170,"date":"2025-03-07T09:57:08","date_gmt":"2025-03-07T08:57:08","guid":{"rendered":"https:\/\/www.jan-treuhand.de\/gesetzliche-und-freiwillige-pruefungen\/"},"modified":"2025-03-07T15:27:26","modified_gmt":"2025-03-07T14:27:26","slug":"legal-and-voluntary-audits","status":"publish","type":"page","link":"https:\/\/www.jan-treuhand.de\/en\/legal-and-voluntary-audits\/","title":{"rendered":"Legal and voluntary audits"},"content":{"rendered":"<div id='full_slider_1'  class='avia-fullwidth-slider main_color avia-shadow   avia-builder-el-0  el_before_av_textblock  avia-builder-el-first   container_wrap sidebar_right'  ><div  class='avia-slideshow av-m7yr7n2r-d967dc93c5062d3131955d4714be301f avia-slideshow-no scaling av_slideshow_full avia-slide-slider av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 35.104166666667%;'><li  class='avia-slideshow-slide av-m7yr7n2r-d967dc93c5062d3131955d4714be301f__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-m7yr7n2r-d967dc93c5062d3131955d4714be301f__0 caption_fullwidth caption_right caption_right_framed caption_framed'><div class=\"container caption_container\"><div class=\"slideshow_caption\"><div class=\"slideshow_inner_caption\"><div class=\"slideshow_align_caption\"><span class='avia-caption-title '  itemprop=\"name\" >We set the course<\/span><\/div><\/div><\/div><\/div><\/div><img decoding=\"async\" fetchpriority=\"high\" class=\"wp-image-142 avia-img-lazy-loading-not-142\"  src=\"https:\/\/www.jan-treuhand.de\/wp-content\/uploads\/2025\/03\/jan-treuhand_headerbild_03.jpg\" width=\"960\" height=\"337\" title='jan-treuhand_headerbild_03' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.jan-treuhand.de\/wp-content\/uploads\/2025\/03\/jan-treuhand_headerbild_03.jpg 960w, https:\/\/www.jan-treuhand.de\/wp-content\/uploads\/2025\/03\/jan-treuhand_headerbild_03-300x105.jpg 300w, https:\/\/www.jan-treuhand.de\/wp-content\/uploads\/2025\/03\/jan-treuhand_headerbild_03-768x270.jpg 768w, https:\/\/www.jan-treuhand.de\/wp-content\/uploads\/2025\/03\/jan-treuhand_headerbild_03-705x247.jpg 705w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/div><\/li><\/ul><\/div><\/div><div id='after_full_slider_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-170'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-trme-c34c6d75ea97a31c8a89c211a0db0fbc '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h1>Legal and voluntary audits<\/h1>\n<p>German commercial law requires that annual financial statements of companies exceeding the following size thresholds in two successive calendar years must be audited by an auditor or certified accountant:<\/p>\n<p>&#8211; A total balance sheet amount of EURO 4,800,000<br \/>\n&#8211; Sales of EURO 9,680,000<br \/>\n&#8211; An average of 50 employees over the year<\/p>\n<p>The requirement that annual financial statements must be audited is also stipulated in other regulations, e.g. the Law Governing Cooperatives and the Law on the Publication of Financial Information. Companies required to carry out an audit may not adopt their annual financial statements until they have been audited.<\/p>\n<h2>Our services<\/h2>\n<p>Our audit is not only carried out at the end of the year in order to comply with national and, where applicable, international accounting rules but also includes close contact with our clients during the year. On these occasions, we discuss major issues with the company as early as possible and investigate the implications for the annual financial statements in order that account can be taken of such aspects in time. Moreover, the results of the interim audit, the principle object of which is to audit internal controls, is carefully evaluated and discussed with the board of management. In this way, any problems that might possibly arise are recognised and solved at an early stage.<\/p>\n<p>We have many years of experience in auditing companies that are integrated into an international group. In the case of such companies, the audit of the annual financial statements not only includes the legally required audit and reporting but also intensive contacts with the foreign parent company as well as its auditors, either in the mother tongue or in English. In this context, we submit our report early on all important issues in order to avoid surprises when the group financial statements are prepared. Our responsibilities obviously also include reporting the results of the interim audit and the audit of the annual financial statements to group management and the group\u2019s auditors.<\/p>\n<p>Our clients receive reliable information for internal and external reporting purposes, based on the annual financial statements we have audited, that contributes to creating trust amongst its providers of capital and serves as a basis for the target-oriented management of their company.<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":15,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-170","page","type-page","status-publish","hentry"],"rankMath":{"parentDomain":"jan-treuhand.de","noFollowDomains":[],"noFollowExcludeDomains":[],"noFollowExternalLinks":false,"featuredImageNotice":"The featured image should be at least 200 by 200 pixels to be 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