Audit
Special audits for hospitals, developers and formations
An authority, court, funding body or supervisory board wants a German Public Accountant’s confirmation. We audit what is required, planned back from the deadline: hospitals, developers, formations, reorganisations, funding.
Confirmation
SampleSpecial audit
by law, notice or resolution
- Addressee
- authority, court, funding body
- Deadline
- 30 June, 31 December, otherwise by statute or notice
- Basis
- SGB V, MaBV, AktG, UmwG
Wirtschaftsprüfer
Five occasions, one pattern: an addressee wants certainty
One matter is audited, not the whole accounts. Usually a law requires it; a supervisory board may also commission one before it approves a matter.
Two dates are fixed in the calendar
- 30 JuneHospital: minimum nurse staffing for the previous year
- 31 DecemberDeveloper: MaBV report for the previous year
Further deadlines follow from statute, the notice, the resolution or the contract.
Both dates come back every year. Ask early and you keep a buffer for the addressee’s questions.
Where we come in before your deadline
- Occasion and addresseeWho requires the audit, who receives the result, by when.
- RecordsData and evidence on the matter audited.
- AuditWhat the addressee requires, nothing more.
- ResultIn the form required, planned with a buffer before the deadline.
Who issues your confirmation
- Registered audit firm, member of the IDW (opens in a new tab)Listed with the Chamber of Public Accountants. The German Public Accountant you talk to signs.
- Specialised in energy, sustainability and valuationOur focus areas are energy, sustainability and business valuation. We value under IDW S 1, municipal utilities and grids included.
- With a Big Four backgroundYour German Public Accountant learned auditing at Big Four firms, in financial statement and sustainability audits.
“[…] Follow-up questions were answered quickly, and the certificate arrived on time. […]”
What hospitals, developers and supervisory boards settle first
Must the statutory auditor issue the PpUG confirmation?
No. Section 137i(4) SGB V admits any German Public Accountant, vereidigter Buchprüfer and their firms. The nursing budget confirmation, by contrast, requires the statutory auditor (section 6a(3) KHEntgG).
We did no business as a developer. Do we still need an audit?
No. Under section 16(1) MaBV a declaration that no business was done is enough. The deadline stays 31 December of the following year.
Who appoints the auditor for a formation or merger?
The court, on application (section 33(3) AktG, section 10 UmwG). You can propose us there.
Is there still a PPR 2.0 confirmation?
No. The nursing staff assessment ordinance was repealed with effect from 30 July 2026; the PPR 2.0 report and its confirmation no longer exist. The confirmation on nurse staffing floors under section 137i(4) SGB V remains, each year by 30 June for the previous year.
What does the MaBV audit cover?
Whether sections 2 to 14 MaBV were complied with, for each calendar year, at the expense of the developer or construction supervisor (section 16(1) MaBV). The audit follows IDW PS 830.
When is a merger audit required?
Where the Transformation Act requires it: always for a stock corporation, for a GmbH at the request of a shareholder within one week. All shareholders can waive it (sections 9, 48, 60 UmwG).
May the supervisory board engage an auditor itself?
Yes. It can engage special experts for particular tasks (section 111(2) sentence 2 AktG), for example to have a matter audited before it gives its approval. The same applies in a GmbH: mandatorily for a board under the Co-determination or One-Third Participation Act, and for a voluntary board unless the articles provide otherwise (section 52(1) GmbHG).
Who engages the auditor for the supervisory board, and who receives the report?
The supervisory board. It decides by resolution and engages the auditor for a specific task (sections 108, 111(2) sentence 2 AktG). It receives the report as the client; who else receives it is set in the engagement.
How is the auditor’s independence safeguarded?
Professional law requires a check before every engagement whether impartiality is at risk: for example through involvement in the matter, through representing interests for or against the company, or through business, financial or personal relationships. If there is a concern of bias, the engagement must be declined (section 49 WPO; sections 29, 33, 34 of the professional statutes for WP/vBP).
What does a special audit cost?
The fee depends on scope and effort. We give you the range after the intro call, and the fee is set out in writing in the engagement letter.
Intro call, 25 minutes
We plan back from your deadline
Tell us the occasion and the deadline. In the intro call we say what the addressee requires and what needs doing by then.
- Describe occasion and deadline
- Clarify what your occasion requires
- Learn scope, timeline and fee range
Helpful: the notice, resolution or request the audit follows from.
You always speak directly with a German Public Accountant.No cost, no obligation, via Microsoft Teams.
Prefer email or phone?
A reply to every e-mail within 48 hours on working days. If it is urgent, say so and we will answer as soon as we can.
Other occasions, other audits
- Statutory audit
If the whole annual accounts are to be audited, not one transaction.
- Business valuation
If a value is needed instead of an audit, say for a succession.
- Electricity cost relief
If an auditor’s report is needed for electricity cost relief.