The accounting entity is required by law to carry out a statutory audit or review if certain activities or financial indicators are exceeded.
An audit is mandatory:
- a public limited company with more than two shareholders;
- a local government unit and a legal person in public law;
- a party receiving an allocation from the state budget;
- To the foundation specified in § 91 (4) / § 92 (2) of the AudS and to a company in which the state has decision-making power.
You can check the audit/review obligation of a private limited company and a public limited company with fewer than three shareholders by entering your company's indicators below.
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