In order to guarantee a high quality of professional practice, statutory auditors and audit firms are obliged to set up a quality assurance system that covers all regulations and measures that are required according to the conditions of the audit company.
Within the framework of external quality assurance, all regulations set for the quality assurance of an auditor or an audit firm in connection with audits are reviewed (Art. 24 Para. 1 APAG). Auditors and audit firms are obliged to undergo a quality assurance audit at regular intervals, at least every six years (§ 25 APAG).
In accordance with the statutory provisions, we participated in the external quality audit and our successful participation was certified in a decision dated 23 May 2016 (at that time still conducted by the Working Committee for External Quality Audits – AeQ).
Pursuant to § 52 (1) APAG, the Supervisory Authority for Auditors (APAB) must maintain a public register of all auditors and audit firms that have a valid certificate pursuant to § 35 or § 36 APAG. Our company is registered under the registration number 0700496.
Supervisory Authority for Auditors (APAB)