• A2C Audit to Client: Surplus Value by Auditing

    We are your partner in the domain of auditing. Our highly qualified and responsive team provides you with the whole scale of auditing services. Our aim is to work with you at eye level to achieve for you genuine surplus value that goes beyond the mere reporting of the auditing result.

    • More and more often it becomes necessary to audit annual or interim accounts. The same applies to the confirmation of corporate values or the assessment of sales prospectuses
    • Such audits can be more than the simple fulfillment of legal or contractual requirements. Optimize your market and competitive position by consistently using the auditing results to secure surplus value.
    • Supplementary source of information or alternative to the internal control and management system - your current data are the essential basis for the timely exploitation of leeway in tax and financial business planning.
    • In this framework, A2C - Audit to Client - is your partner at eyelevel. Combine your specific knowledge of the industry and your company with our broad experience in auditing and focused know-how. You profit from our quick response time and short decision-making processes.
    • Considering an audit being a test that is "passed" or "failed" is a matter of the past. Auditing today means that you can achieve surplus value. And A2C Audit to Client is your competent partner.
  • Our solution approach - your involvement

    In view of audit findings we search for solutions in coordination with the client.

    According to the wording of the law and the audit requirements it is the legal representatives of the company to be audited who are responsible for the elaboration of the annual accounts and the management report while the auditors merely audits the information contained in them.

    From our point of view, auditing implies that we search for solutions in coordination with you if a position in the annual account or the management report is not correct. We do not think much of a procedure where you elaborate a proposal and we raise our thumbs or turn it down in which case you go back to work out another proposal and so on.

    We will sit down together with you and elaborate a solution that is feasible for you and conforms with all requirements in respect of the correctness.

  • Our quality - your guarantor

    We offer certified quality on the highest level.

    In order to achieve the defined goals it is necessary to work on a high quality level. We do this by deploying very well trained staff members who submit to continuous advanced training and who can rely on an organization certified by an external auditor.

    Up to now, we always passed these quality controls by an external auditor so that the Chamber of Auditors issued us a certificate of our participation in the quality control which in its turn is the precondition in order to be able to carry out statutory audits.

  • Our fee - your satisfaction

    You want high-quality services, we want an appropriate fee. This is no contradiction - on the contrary, one is closely connected to the other. In the end, we want you to be satisfied with our services and our fee.

    Due to our lean organization without cost-intensive special departments we are able to offer very competitive fees. Test us, we will make out a non-binding quotation.

    For this quotation we only need information as to your legal form and industry affiliation as well as approximate values of fixed assets, current assets, equity, reserves, liabilities and turnover. If you have any questions, please do not hesitate to contact us.

Your partner

Example of an annual accounts audit

Confirmation of the reliability and correctness of the information contained in the annual account and the management report and thus enhancement of the credibility

  • The primary aim of the annual accounts audit is a matter of course - the confirmation of the reliability of the information contained in the annual accounts and the management report. The reliability of the information includes their correctness as they will be consulted by the addressees of the annual accounts (for instance shareholders, banks, creditors, tax authorities etc.) in the framework of their interpretation. If we confirm the reliability of the information in the annual accounts and the management report this enhances their credibility.
  • In today's business environment, reliability, correctness and credibility are crucial even if this fact is often underestimated. Thus, it is not only difficult and risky to manage your own company without reliable and correct financial accounting. It becomes increasingly difficult to find business partners who display reliability, transparency and fairness if you are not reliable and credible yourself.
  • We are the right partner for find the way to reliable and correct information in the annual accounts and the management report. We will meet you where you currently are - sometimes we have to go some steps together, in other cases we can issue our confirmation without further adaptations.

Achievement of surplus value, i.e. the audited company is to gain insights from the audit that will translate in additional success

  • Auditors are often confronted with the complaint that audited companies do not get anything out of an audit but a whole lot of expenses.
  • We counter this complaint by showing that our auditing creates surplus value. Surplus value has been generated when the changes we suggest bring additional contributions to success.
  • Such surplus value can arise in various forms and sizes. As an example this could be the auditing and subsequent improvement of dunning and procurement, storage, cash flow control and early risk detection.
  • We have made it our mission to achieve such surplus value for you and your company. This is our common goal.

As little disturbance of day-to-day business

  • It is our declared aim not to disturb day-to-day business. It is true that we have to ask the responsible persons questions and discuss issues with them. But we will always make allowances for operational requirements. We will coordinate with you on which days we will come into your company and what matters have to be clarified with which persons.

Speedy execution of the order

  • It is our strength that we can work without distinct hierarchy levels. Our auditor elaborates the audit findings without any long decision-making procedures and develops suitable solutions in coordination with you. That saves time and facilitates expedient processing.
  • This begins with the preparation for the audit and ends with the elaboration of the audit report. Thus, audit dates or the documents to be prepared can be discussed with the auditor quickly and without hassle; the auditor will later be on site and assists you until the end of the audit and the presentation of the audit results vis-à-vis the shareholders or supervising council members. Quickly and uncomplicated - this is our maxim for acting.

Our services

Auditing of Annual accounts

  • Our primary field of activity is the auditing of annual accounts and management reports of individual companies and groups in compliance with the German Commercial Code and the American IAS/ IFRS.
  • The audit of individual or consolidated annual accounts is compulsory for all corporations and partnerships which do not feature at least one fully liable natural person, as far as they are medium-sized in the sense of the size criteria provided in section 267 HGB or the obligation results from the shareholders' agreement. Further auditing requirements can be derived from special provisions.
  • The aim of the audit is to confirm the reliability and correctness of the information contained in the annual accounts and the management report and thus to enhance their credibility. There are a multitude of parties interested in credible information, such as partners, creditors, bank institutions and the fiscal authorities.
  • As a proof of our auditing and to confirm the credibility of the data provided in the annual accounts and the management report we conclude our audit with an audit opinion that can be divulged to third parties.
  • Apart from the simple confirmation of the correctness we also strive to achieve surplus value from the auditing results for the audited company. In coordination with you we reveal strengths and weak areas and develop strategies how they can be utilized or reduced.
  • You will find more information about our targets and our auditing concept under the headings mode of operation and solution approach.
  • Please contact us. We will be happy to submit an audit quotation.

Audit Reviews

  • Audit reviews of annual and quarterly accounts - a streamlined solution
  • Some consider a "full" audit of the annual accounts to be too extensive or cost-intensive. Here, the suitable alternative would be an audit review of the annual accounts.
  • The audit review intends to increase the credibility of the information contained in a financial statement but forgoes with an comprehensive audit that would provide sufficient certainty for the issuance of an audit opinion with an overall positive content. The audit review is thus a critical appraisal of the annual accounts and - if applicable - the management report on the basis of an plausibility assessment. If we do not find any persistent objections we issue a certification to the effect that we do not have any knowledge of facts that would cause us to presume that the annual accounts do not conform with the applied accounting principles in material respects.
  • From the wording of the certification can be perceived in which cases an audit review can be considered or is required. Thus, annual accounts of small corporations or in some cases also partnerships that are not subject to an audit obligation can be submitted to an audit review so that third parties like creditor banks or partners have a more credible basis for their evaluation of the company.
  • It is a matter of course that we also carry out audit reviews of quarterly accounts of publicly traded corporations that might be a compulsory requirement demanded by stock exchange regulations.
  • Our thoroughly trained staff is also prepared to check the conformance with the German Commercial Code as well as the American IAS/ IFRS.
  • Please get in touch with us. We are pleased to assist and advise you.

Audit of financial statements or their components

  • Accounts (like annual, group or interim accounts) usually consist of several financial statements (such as the balance sheet, profit and loss account, statement of changes in the financial position). The components can be accounts or items of a financial statement (inventories, accounts receivable, personnel expenditure). The occasions on which companies' audited financial statements or their components have to be submitted are multiple and increase continuously. We are your partner for such financial statements or their components and issue the respective audit opinion.

Audits of accounts for a specific purpose

  • Accounts are often elaborated in compliance with accounting principles for a specific purpose which aim at fulfilling the information requirements of certain recipients (such as accounts in accordance with accounting principles stipulated by a loan contract).
  • We are your partner for the audit of accounts for a specific purpose and issue a respective audit opinion.


  • Compliance management includes all measures that ensure conforming behavior of a company, its organization members and its employees in view of all legal and corporate requirements and prohibitions. We assist you in installing existing compliance structures, develop compliance targets together with you in observance of a desired compliance culture and implement the suitable compliance management system together with you. Compliance is no temporarily fashionable phenomenon but is increasingly considered as compulsory element of company management. If compliance structures have not been installed this entails not only the danger that (threatening) asset damage remains undetected - it also exposes the general management to legal liabilities. In the framework of our counseling we will show you that compliance management does not need to be a pure cost booster but also thrives the efficiency of business operations.

Corporate Governance

Assistance in Codex Compliance

  • On February 26, 2002 the government commission "German Corporate Governance Codex“ passed the codex featuring the same name. Originally, the codex targeted general managements and supervising councils of listed companies. Due to the spillover effect, codex compliance is also recommended to other companies.
  • In the meantime, the codex has been revised several times and the effects of "good corporate governance“ on the corporate profits have been analyzed. Studies come to different results. One group of studies sees a correlation between good corporate governance and corporate success. Another group does not see any connection.
  • Irrespective of whether corporate governance has economic advantages for the individual company, the rules of the codex have to be observed and deviations explained.
  • We are your partner in case of questions as to corporate governance, we assist you during the installation and support compliance, we help to issue compliance declarations and check their observance.

Change to IAS/ IFRS

Your partner during the adaptation/transformation of accounting in view of capital market requirements or IAS/ IFRS

  • There are multiple reasons for an adaptation or transformation of accounting to the requirements of the capital market or IAS/ IFRS. We will support you in making these adaptations or transformations, be it the introduction of fast-close procedures in order to observe short reporting deadlines for capital market oriented corporations or the change to IAS/ IFRS.
  • After defining the aims we begin with the analysis of the divisions to be changed. On this basis, we elaborate a catalogue of specific measures in which the individual steps, the time schedule and the involved persons are determined. Then the actual transformation stage begins, taking place under permanent supervision and - if necessary - entailing required adaptations. The procedure is concluded by a test stage and the actual adaptation or transformation. It is a matter of course that we assist you during all stages and also during the follow-up which may include necessary fine adjustments.

IDW S 4 Opinion

  • Prospectus assessments (opinions) in accordance with IDW Standard S 4 „Principles of generally accepted assessments of prospectuses as required for a public offering of asset investments"
  • Since 2003, we evaluated more than 25 sales prospectuses of holding offers of closed funds of the asset classes real estate, containers, ships, locomotives, pawn broking business and solar energy as well as umbrella funds.
  • Due to many years of experience in this domain we dispose of excellent connections to the staff concerned with the authorization and evaluation of the sales prospectuses at the Federal Financial Supervisory Authority (BaFin) and at the German Institute of Public Auditors (IDW). Therefore, we are already able to discuss with them facts or possible issues during the stage of elaboration or during the actual authorization in order to solve problems in your interests as far as possible.
  • With us, you find a team that combines high competence and short response times. Depending on your requirements we assist you from the earliest stage of planning up to the authorization. You will receive our opinion that is so important for the merchandizing as fast as possible after the last changes in the sales prospectus that are usually demanded by BaFin within the framework of the authorization process.

Assessment for your security

  • Providers of closed investment funds often opine that the authorization procedure that is compulsory anyway would be quite sufficient and that any additional expenditure for the assessment by an auditor would be "wasted money". This is a risky way of thinking!
  • In the meantime, the sector of closed funds providers has recognized that auditor assessment not only create surplus value by way of a better sales prospectus but that this is a way to limit liability for the distribution and the provider. Because many disregard that BaFin only checks the completeness of the data - we auditors also evaluate the accuracy and clarity.
  • If you are interested in our auditor service we will be pleased to submit a quotation. We are principally prepared to make a flat-rate offer so that you can plan your indirect costs more efficiently and - concerning the due date - to consider the funds-typical liquidity development.

Application of funds

Application of funds and release control

  • Usually an Application of Funds Inspector is called in for the launch of a funds who manages the payment account. The incoming funds are released in accordance with pre-determined criteria which in the case of fixed investment properties may depend on the progress of the project (ex. construction stages). In the case of blind pool concepts the funds are released as soon as the pre-determined investment criteria stipulated in the fund's prospectus are fulfilled. The intervention of the Application of Funds Inspector ensures that the investment capital is utilized as earmarked.

Control as Trust Benefit

  • In recent years, the control of the appropriation or the funds release has become an important aspect of marketing. More and more investors collect increasing information about closed funds and appreciate these controls as sensible protection of their hard-earned invested capital.
  • Use this competitive advantage and offer such an funds application control through our services. You decide in which way this control is to take place (for instance, with or without common account authorization) and we will be pleased to submit a respective quotation.

Audits of Performance Records

Audits of Performance Records in accordance with current standards

  • For some years, our services have been including the auditing of performance records of closed funds providers who elaborate these records annually. Performance records inform comprehensively and in detail about the respective company and its offered and placed closed funds. The core of each performance records is the target/actual comparison in which the results achieved by the funds (actual values) and especially the distributions and income are compared to the forecasted values (target).
  • bsi Bundesverband Sachwerte und Investmentvermögen (previously: VGF) determines the guidelines and principles for the elaboration of performance records of closed funds. Based on these guidelines and principles and in consideration of the communications and publications relating to our profession we carry out such audits of performance records.

Company valuations

Assessment of companies in accordance with nationally and internationally recognized methods. What is a company worth?

  • This is an important question that poses itself not only in the case of acquisition or the disposal of a company but also when assessing an investment that has been made. We are able to provide a competent answer. Our staff boasts experts in the field of company valuation who carry the renowned title CVA (Certified Valuation Analyst).

Foundation / transformation audits

Non-cash foundation and transformation audits and other special audits

  • Some cases codified in law require auditing by an auditor, for instance non-cash foundations of a GmbH or an Aktiengesellschaft or in case of mergers and split-offs of companies.
  • We have already provided services in all the above cases so that we can rely on broad experience in this field. Due to small teams and shallow hierarchy structures we are able to provide fast auditing results. Because in these cases, time is often of the essence. Of course we also carry out all other types of special audits, like embezzlement investigations, reviews of company valuations and compliance management system assessments (assessment of the internal system for the prevention of contraventions of legal provisions).

Insolvency Audit

Audit in respect of insolvency, overindebtness and status

  • For many groups of persons, the question of the occurrence of insolvency is an imminently important question because an erroneous assessment may have painful consequences like the fact that general managers are fully liable up to the limit of personal assets or economic disadvantages for creditors.
  • We support you in assessing the occurrence of insolvency and elaborate an overindebtness status corresponding to the relevant legal provisions. Moreover, our services comprise the elaboration of an opinion on the time of occurrence of the insolvency.
  • If you are interested in our services please contact us. Absolute discretion is a matter of course. But please get in touch sooner rather than later, for the indicated consequences have already made things difficult for quite a lot of people.

MaBV Audit

Audits in accordance with the German Real Estate Agent and Commercial Construction Industry Ordinance (MaBV)

Traders in the sense of section 34c paragraph 1 Nos. 2 and 4 of the Trade Regulations are required to submit to controls each calendar year of their observance of the stipulations contained in sections 2 to 14 MaBV. The traders concerned are those who

  • engage professionally with the conclusion of contracts on the acquisition of shares of a corporation or an investment corporation,
  • of certain foreign investment shares,
  • of other public offerings that are managed for the collective account of the investors,
  • or of public offerings of shares of or securitized claims against a corporation or a partnership,

Moreover, traders are concerned who

  • professionally prepare or carry out building projects as principals in their own name for their own account or for the account of others
  • and use assets of purchasers, tenants, lessees and other beneficial owners or of applicants for acquisition rights or rights of use to that effect or want to prepare and carry out building projects as construction manager in the name and on account of others.

We have been active in the domain of audits in accordance with MaBV for years. The competent authorities with whom the traders have to submit such reports have accepted our reports without further information requirements

If you are interested please contact us. We will process your order quickly and professionally.

Opinions in Court / Arbitration

  • Our scale of services also comprises the elaboration of opinions for use in court or arbitration on any nearly imaginable topic from economic life. You determine the topic of the opinion and the extensiveness of reporting. We as neutral body make out a verifiable opinion in accordance with objective criteria.
  • Of course, we also leave our neutral position and - as your adviser - present you with an opinion on your subjective decisions (for instance we explain what an investor - considering the existing individual possibilities and planning - should pay in a company acquisition at most or what a seller should ask for as a minimum in order not to endanger the economic position by this transaction).
  • Apart from neutral expert or consultant we also function as mediator in conflict situations by submitting a settlement proposal in consideration of the parties' different subjective ideas.


Trusteeship in comprehensive variety

  • Especially in the case of transactions involving greater amounts the payment of the purchase price frequently creates problems if the contract partners do not already know each other well from previous transactions and trust each other. The seller's doubts if the agreed consideration in form of a payment is paid out after the delivery or performance of service may result in the failure of transactions that would otherwise have been profitable for both sides.
  • In such situations we offer to function as trustee. The purchaser transmits the amount to be paid to the seller to our trust account and we release the payment as soon as prescribed criteria like the complete delivery of the purchase object have been fulfilled.
  • As a matter of course we also carry out other trustee activities as far as they can be considered as "non executive trustee activity“, i.e. if we act exclusively on instruction of the trustor and make no decision as to the use of the trust property.
  • If you would like us to act as trustee please do not hesitate to contact us.

Elaboration of annual accounts in accordance with the German Commercial Code and IAS/ IFRS

Elaboration of annual accounts with certification

  • We elaborate annual, intermediate and consolidated accounts with all their components (notes, statement of changes in the financial position) as well as management reports in accordance with the German Commercial Code and/or IAS/ IFRS.
  • Due to the extensive experience of our auditors and Certified International Accountants, respectively, we offer high-qualitative solutions for all matters around about the elaboration of annual accounts and management reports in conformance with German and international accounting principles.
  • When we elaborate the annual accounts we consider the requirements of IDW S 7 ("Principles for the elaboration of annual accounts“) and issue a certification in accordance with the quality grade agreed with you.
  • The elaboration of an annual account with the highest quality grade is a cost-effective and therefore attractive alternative for companies that are not subject to statutory audits but which are required - for instance by contractual stipulations (of a loan-extending bank) to elaborate "audited" accounts.

Please do not hesitate to contact us - we will be pleased to submit a quotation.