Germany – Accounting, auditing and fiscal services – RV Wirtschaftsprüfungsleistungen

The subject of the tendered service is the performance of the statutory annual and consolidated financial statement audits for the degewo group of companies from the 2027 financial year, including the audit of the management reports, group management reports, dependency reports, and the preparation of the required confirmation and audit notes. The service also includes the preparation and transmission of the digital financial reports, as well as the audit of selected subsidiary companies in accordance with the applicable commercial and professional legal regulations. The scope of services also includes the performance of special statutory and voluntary audits, in particular the extended audit in accordance with § 53 HGrG, the audit of the proper functioning of the relevant accounting-related IT procedures as a basis for issuing the confirmation note, taking into account the applicable ISA (DE) and IDW PS 330, where the results of this audit are to be presented in a separate appendix to the report, the audit of sustainability and corporate governance reporting, the audit of regulatory reports and evidence, and the performance of further legally prescribed or demand-dependent special audits. The services also include the audit of audit priorities designated by the client and the Court of Auditors, the audit of funding and mandate-related matters, the assessment of selected financial information, the preparation of certificates and evidence for financing purposes, and the support in fulfilling legal disclosure and publication obligations. Furthermore, reporting to the competent bodies of the company, in particular the oral reporting to the Supervisory Board, as well as the audit of further company law, energy law and capital market law requirements are part of the service. The scope of the audit covers the companies of the degewo group listed in the tender documents. If further companies are included in the group or previously dormant companies are reactivated during the contract period, these must be included in the scope of the audit.