Special audits

Special audits under corporation law

Audits by certified public accountants are required by law for reorganisations under corporation law and certain special matters under corporation law. The reporting shall be made in a separate report, which shall be submitted to the Commercial Register Court. CENTURION is your reliable partner for the implementation of:

  • Formation and contribution in kind audits
  • Merger audits
  • Demerger audits
  • Residual asset audits
  • Transformation audits
  • Audits pursuant to the Shareholder Exclusion Act
  • Audits pursuant to the Capital Adjustment Act
  • Audits of offers pursuant to the Takeover Act

Special audits under stock corporation law

The special audit (§ 130 of the Stock Corporation Act) is a supervisory measure with the purpose of examining certain events in the formation or corporate management, namely also in measures of capital procurement and capital reduction, by certified public accountants whose objectivity is particularly assured, to determine whether the members of the administrative bodies have fulfilled or violated their duties.

CENTURION will be happy to support you with any special audits that may be required and will report on the results in the form of a written report.