Auditing of final accounts in interim or full proceedings.

Auditing of final accounts

A professional auditing of final accounts supports you in many ways. Because of the large number of medium-sized and large insolvency or bankruptcy proceedings with a constant number of staff at the courts, there is increasing demand for external examiners in the sector of the auditing of final accounts in interim and full proceedings. And due to our well-founded business administration training as well as our watertight qualification as auditors and tax consultants, we are in an excellent position to undertake the auditing at the conclusion of an insolvency or bankruptcy process as an external expert.

We have been appointed as external examiners in insolvency proceedings since 2006. More than 19 insolvency courts in Hesse, Rhineland-Palatinate, Baden-Wuerttemberg, North Rhine-Westphalia, Saxony and Bavaria commission us with the auditing of final accounts in interim and full proceedings as well as in the examination of insolvency plans (status at January 2017). Moreover, we are appointed regularly with cash auditing as part of the insolvency proceeding by the board of creditors.

Because of approximately 535 appointment (as at in January 2017), we own far-reaching knowledge and experience in the auditing of final accounts in interim and full proceedings as well as in the assessment of insolvency plans.

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The following issues are assessed regularly for an auditing of final accounts in accordance with § 66 InsO:

  • Examination whether the final accounts were produced in full and in an orderly manner in accordance with the rules of business accounting
  • Examination whether the demands met by the insolvency administrator can be considered as debts on the insolvency assets within the meaning of §§ 54, 55 section 1 and 2, § 100 or § 123 section 2 sentence 1 InsO
  • Examination whether the sums paid out by the insolvency administrator to entitled creditors and the determination of the cost contribution in the insolvency estate were assessed and determined in accordance with § 171 InsO in a true and accurate manner
  • Listing of the processes carried out by the insolvency administrator and the resulting sums for the estate
  • Examination of the scope within which sums in the insolvency estate were paid to the insolvency administrator or to persons or companies associated with the administrator
  • Examination of the accuracy of the fee calculations for tax consultancy activities within the framework of the StBGebV ordinance for tax advisors
  • Examination whether the insolvency estate has been evaluated in a full and orderly manner


Here are some of the advantages a professional auditing of final accounts is offering you:

  • You get certitude about the question whether the final account is according to the high standards of commercial accounting or not
  • A detailed overview about the processes the insolvency administrator in charge is going through
  • Information on the way the insolvency estate has been realized