{"id":6512,"date":"2024-12-10T11:38:49","date_gmt":"2024-12-10T10:38:49","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/10\/auditors-vs-pure-tax-consultants\/"},"modified":"2025-03-17T15:49:05","modified_gmt":"2025-03-17T14:49:05","slug":"german-chartered-accountants-vs-pure-german-certified-tax-adivisors","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/german-chartered-accountants-vs-pure-german-certified-tax-adivisors\/","title":{"rendered":"German Chartered Accountants vs. pure German Certified Tax Adivisors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6512\" class=\"elementor elementor-6512 elementor-5439\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd8fe8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd8fe8c\" 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-715a392\" data-id=\"715a392\" 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-9f28a5e elementor-widget elementor-widget-text-editor\" data-id=\"9f28a5e\" 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<p>Auditors have a lot of experience and many years of training. It is often the better and longer training and the additional examination passed with in-depth legal and business knowledge and the therefore usually better quality of the work that prompts clients to appoint an auditor instead of a tax consultant. In addition, the greater reputation often plays a role when the results of the work have to be presented to third parties who are expected to rely on them.  <\/p>\n<h4>Audit firms are permitted to carry out reserved tasks that pure tax consultants are not permitted to perform.<\/h4>\n<p>These include:<\/p>\n<ul>\n<li>the audit of annual financial statements and management reports required by law<\/li>\n<li>the audit of consolidated financial statements and group management reports<\/li>\n<li>issuing audit opinions on the performance and results of such audits.<\/li>\n<\/ul>\n<p>This also includes audits of annual and consolidated financial statements prepared in accordance with internationally recognized accounting standards and other statutory audits, such as special audits in accordance with the German Stock Corporation Act.<\/p>\n<p>In addition, auditors are generally permitted to perform all tasks that tax consultants are also permitted to perform. This includes, for example, forward-looking advice on tax planning, the preparation of bookkeeping, payroll accounting, annual financial statements and tax returns as well as the subsequent review of tax assessments and representation of the client in disputes with the tax office and before the tax court. <\/p>\n<section class=\"av_textblock_section \">\n<div class=\"avia_textblock \">\n<h4>What distinguishes auditors from certified accountants<\/h4>\n<p>The statutory auditing authorization of certified accountants is limited to medium-sized limited liability companies (Section 267 (2) HGB) and does not include medium-sized limited liability companies that are already subject to auditing under other statutory provisions (e.g. Insurance Supervision Act) (Section 316 (1) HGB). This restriction does not apply to auditing companies, meaning that they are also permitted to audit large corporations within the meaning of Section 267 (3) HGB. Benefitax does not currently offer statutory audits due to its specialization elsewhere.   <\/p>\n<\/div>\n<\/section>\n<section class=\"av_textblock_section \">\n<div class=\"avia_textblock \">\n<h4>What other tasks do we perform as auditors?<\/h4>\n<p>Due to our special qualifications, we are also entrusted with other business audits in addition to tax law, such as due diligence audits and embezzlement audits. We can also act as appraisers and experts. This includes, for example, company valuations. In certain matters, Benefitax is also authorized to provide legal advice. This applies to matters with which we are professionally involved and which are directly related to our tasks and which we cannot handle properly without legal advice. Advice on business and economic matters is also part of the auditor&#8217;s duties.     \n<\/p><p><br><\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-8574\" src=\"https:\/\/www.benefitax.de\/wp-content\/uploads\/2016\/04\/benefitax-branchen-430x286.jpg\" alt=\"The Benefitax team\" width=\"430\" height=\"286\"><\/p>\n<\/div>\n<\/section>\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>Auditors have a lot of experience and many years of training. It is often the better and longer training and the additional examination passed with in-depth legal and business knowledge and the therefore usually better quality of the work that prompts clients to appoint an auditor instead of a tax consultant. In addition, the greater [&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-6512","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>German Chartered Accountants vs. pure German Certified Tax Adivisors - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"What distinguishes auditors from pure tax consultants? 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