Tenders Are Invited For Accounting, Auditing And Fiscal Services – Audit Of The Annual Financial Statements Of Facility Management Schleswig-Holstein Aör For The Financial Years 2026 To 2030

Accounting, Auditing And Fiscal Services – Audit Of The Annual Financial Statements Of Facility Management Schleswig-Holstein Aör For The Financial Years 2026 To 2030. The Contract To Be Awarded Includes The Following Services: ----------------------------------------------------------------------------------------------------------------------------------------------------------------- 1. Audit Of The Annual Financial Statements In Accordance With Section 316 Ff. Of The German Commercial Code (Hgb). The Documentation And Reporting Is Carried Out Via The Annual Financial Statements Under Commercial Law With The Balance Sheet, Profit And Loss Account, Appendix And Management Report. The Annual Financial Statements, Including The Bookkeeping, Must Be Audited By An Independent Annual Auditor. On The Basis Of The Auditors Report, The Annual Financial Statements Must Be Approved By The Meeting Of Guarantors On The Recommendation Of The Board Of Directors. In Addition To The Legal Requirements Of Section 321 Of The German Commercial Code (Hgb), The Report On The Audit Of The Annual Financial Statements Must Also Contain The Results Of The Audit In Accordance With Section 53 Of The Budget Principles Act (Hgrg) As Well As The Results Of The Audit Regarding Compliance With The Corporate Governance Code - Schleswig-Holstein. --------------------------------------------------------------------------------------------------------------------------------------------------------------- 2. Carrying Out The Audit Of The Correctness Of The Management In Accordance With Section 53 Hgrg. --------------------------------------------------------------------------------------------------------------------------------------------------------------- 3. Carrying Out The Audit Regarding Compliance With The Corporate Governance Code - Schleswig-Holstein. --------------------------------------------------------------------------------------------------------------------------------------------------------------- 4. Further Contents Of The Examination • Statement On Individual Questions, E.G. According To The Instructions Of The Committees; • If Necessary, Carry Out A Preliminary Examination; • Presentation Of The Respective Results Of The Individual Tests To The Gmsh, If Necessary With The Participation Of The Ministry Responsible For The Technical Supervision; • Presentation Of The Respective Results Of The Individual Audits To The Gmsh Supervisory Body (Board Of Directors); • Communication During The Annual Audit Is Supported Digitally (Regular Use Of Video Telephony (E.G. Ms Teams) For Meetings And Conferences, Digital Provision Of The Audit Report, Exchange Of Relevant Documents Using Digital Data Rooms). --------------------------------------------------------------------------------------------------------------------------------------------------------------- Optional Services: A. Extension Of The Mandate To Carry Out A Mandatory Audit Of Sustainability Reporting In Accordance With The Requirements Of The Corporate Sustainability Reporting Directive (Csrd), Probably For The First Time For The 2027 Annual Financial Statements. ----------------------------------------------------------------------------------------------------------------------------------------------------------------- As An Audit Procedure

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