{"id":6440,"date":"2024-12-04T10:39:19","date_gmt":"2024-12-04T09:39:19","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/04\/annual-audits\/"},"modified":"2025-04-15T14:02:58","modified_gmt":"2025-04-15T12:02:58","slug":"audits-of-annual-financial-statements","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/audits-of-annual-financial-statements\/","title":{"rendered":"Voluntary audits of annual financial statements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6440\" class=\"elementor elementor-6440 elementor-5297\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7d35c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7d35c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-524c837\" data-id=\"524c837\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f03947d elementor-widget elementor-widget-text-editor\" data-id=\"f03947d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Audits of annual financial statements<\/h2><p>The audit of the annual financial statements is required by law for companies with a certain balance sheet total or number of employees. In accordance with Section 267 (1) in conjunction with Section 316 (1) HGB, companies that exceed two of the three criteria listed below on two consecutive balance sheet dates are required to have their annual financial statements audited:<\/p><ul><li>Balance sheet total of EUR 7.5 million after deduction of a deficit recognized on the assets side (Section 268 (3))<\/li><li>Sales of EUR 15 million in the twelve months prior to the reporting date<\/li><li>Annual average of 50 employees<\/li><\/ul><p>Voluntary audits of annual financial statements are also considered, e.g. at the request of shareholders, lenders or group auditors.<\/p><p>Are you interested? We now concentrate on <a href=\"https:\/\/www.benefitax.de\/en\/preparation-of-professional-annual-financial-statements\/\" target=\"_blank\" rel=\"noopener\">preparing your annual financial statements<\/a> and providing tax advice and no longer carry out audits ourselves. However, we will be happy to support you in your search for a suitable auditor. Please contact us.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Audits of annual financial statements The audit of the annual financial statements is required by law for companies with a certain balance sheet total or number of employees. In accordance with Section 267 (1) in conjunction with Section 316 (1) HGB, companies that exceed two of the three criteria listed below on two consecutive balance [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6440","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Voluntary audits of annual financial statements - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"The audit of the annual financial statements is mandatory for companies with a certain balance sheet total or number of employees.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.benefitax.de\/en\/audits-of-annual-financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Voluntary audits of annual financial statements - 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