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Audit and reporting of charitable corporate enterprises
Reporting of charitable corporate enterprises (foundations, associations, companies with limited liability) is generally only performed because of an obligations arising out of statutes or the articles of association, by order of a supervisory authority or within the limits of a voluntary assignment.
Only corporate enterprises that also carry on a trade are obligated to conduct an audit if the characteristics of the PublG apply to them or if a Law of Foundation (Stiftungsgesetz,StiftG, e.g. in North Rhine-Westphalia) is applicable to them.
Within the legal limits and the needs of our clients, we audit for charitable corporate enterprises:
- Administration of foundations, associations, partnerships with limited liability
- Cash management (revenues and expenses)
- If a trade law certificate (according to § 322 Section 1 HGB) is required, audit of: accounting, annual financial statements, annex and possibly a management report if needed
- Truth and fairness of the management
- Application of funds according to the articles of association and the intention
- Compliance with taxation regulations – especially the taxation law concerning benefits to the public
- Analysis of the commercial activities
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