Before the Auditor Oversight Reform Act [Abschlussprüferaufsichtsreformgesetzes (APAReG)] came into force, accounting firms that had conducted financial statement audits for public interest entities as defined in § 319a (1) of the German Commercial Code [Handelsgesetzbuch (HGB)] in the prior calendar year had the legal duty to publish a transparency report three months after the end of the calendar year in accordance with the old version of §55c of the Act Regulating the Profession of German Public Auditors [Wirtschaftsprüferordnung (WPO)]. Section 55c WPO has been abolished since the guidelines for a transparency report as stated in Article 13 of Regulation (EU) No. 537/2014 went immediately into effect as of 17 June 2016.
The Transparency Report as of 31 March 2016 with information for the financial year 2014/2015 for both entities Roever Broenner Susat Mazars GmbH & Co. KG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft and MAZARS GmbH & Co. KG Wirtschaftsprüfungsgesellschaft is summarised into one report entitled "Mazars Germany".
We are pleased to introduce the Transparency Report as of March 31, 2015 with financial data of our financial year 2013/2014 for Mazars in Germany.