Statutory and voluntary audit

Pursuant to Sec. 316 German Commercial Code (HGB) companies that satisfy certain size criteria are required to have their financial statements audited by an independent auditor. A voluntary audit may, however, also be a useful way of supporting the creditability of a company's business value.

Mazars performs both statutory and voluntary audits. For us, cost efficiency is decisive in both cases.

You benefit from our many years of experience in the field of auditing. Our risk-oriented approach allows us to work cost efficiently. When auditing consolidated financial statements in accordance with HGB, IAS / IFRS or US-GAAP, our integration in the international Mazars Group ensures seamless and efficient processing for worldwide groups.

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As accounting requirements become more international and financing instruments are used more widely, competent and independent auditing continues to gain in importance. For us, auditing is more than the verification of numbers. Using our risk and process-oriented audit approach, we identify risks and sensitise our clients for them. We point out solutions for problems as they arise and draw attention to new challenges.