Audit Services

The spectrum of our auditing services ranges from mandatory and voluntary annual audits and audits of year-end financial statements, to special audits required under company law and audit-related advisory services.

Some of the things we offer:

Annual and consolidated financial statement audits
  • Audits for the following legal forms: AG, GmbH, KG, OHG, foundations, clubs and associations
  • Statutory and voluntary audits
  • Limited review of financial statements
  • Preparation of annual, consolidated and interim financial statements
  • Audit of pro-forma financial statements for initial public offerings
  • Review of early warning systems for risk management
International financial accounting
  • International Financial Reporting Standards (IFRS)
  • US Generally Accepted Accounting Standards (US GAAP)
Industry-specific financial accounting
  • Financial accounting for residential management companies
  • Hospital accounting regulations (KHBV – Krankenhausbuchführungsverordnung)
  • Nursing home accounting regulations (PBV - Pflege-Buchführungsverordnung)
  • Financial accounting for financial services companies
  • Financial accounting for agricultural and forestry enterprises
Special audits
  • Audits in accordance with the Renewable Energy Sources Act (EEG - Erneuerbare Energiengesetz)
  • Expenditure reporting for publicly funded enterprises
  • Section 53 of the Act on Budgetary Principles (HrGrG - Haushaltsgrundsätzegesetz)
  • Special audits in accordance with the Stock Corporation Act (AktG - Aktiengesetz)
  • Financial due diligence
  • Fraud investigations
  • Other special audits
Trustee services
  • Liquidity allocation monitoring for closed-end funds
  • Other trustee services

Legislators, stock exchange supervisors and business partners have high demands when it comes to the quality of a firm’s accounting system. These are reflected in the rapid development of new accounting, disclosure and auditing rules. In the case of companies operating on an international scale, it is necessary to observe national and international financial reporting standards.

The ATC audit team helps clients develop their accounting systems in accordance with the applicable commercial, company and tax legislation. A nuanced understanding of our clients’ business and an entrepreneurial perspective, combined with up-to-date and comprehensive expertise, are the basis for an audit concept that generates value for our clients.

We take a risk-oriented auditing approach when it comes to analyzing company finances and accounting. Where weak points are discovered, we work closely with the client to produce sustainable solutions.