Germany – Accounting and auditing services – Durchführung der Prüfung der Jahresrechnung des GKV-Spitzenverbandes gemäß § 77 Absatz 1a SGB IV ab dem Rechnungsjahr 2026

The GKV-Spitzenverband intends to re-tender the audit of its annual financial statement starting with the 2026 financial year. According to § 77 Paragraph 1a Sentence 5 SGB IV in conjunction with § 217d Paragraph 2 Sentence 3 SGB V, the annual financial statement of the GKV-Spitzenverband is to be audited and tested by an auditor or a sworn accountant. This person is to be appointed and assigned annually by the Administrative Council in accordance with § 40 Paragraph 2 Sentence 1 in conjunction with § 31 Paragraph 1 No. 12 of the Statutes of the GKV-Spitzenverband. An auditor or a sworn accountant is excluded from the audit if, in accordance with § 77 Paragraph 1a Sentence 6 SGB IV, he has conducted the audit of the annual financial statement of the GKV-Spitzenverband with its registered office in Berlin and the DVKA department with its registered office in Bonn for the last five consecutive years without interruption. The decision by the Administrative Council of the GKV-Spitzenverband on the awarding of the contract for the performance of the audit of the 2026 annual financial statement will be made at its meeting on 10.12.2026. With regard to the performance of the audit of the annual financial statements for the years 2027 to 2030, annual re-appointment is planned, subject to annual appointment and assignment by the Administrative Council of the GKV-Spitzenverband. There is no entitlement to re-appointment for the years 2027 to 2030. Details of the subject of the contract can be found in the description of services.