Tenders Are Invited For Auditing Services – Auditor Elbkinder 2026-2030

Auditing Services – Auditor Elbkinder 2026-2030. The Elbkinder Association Hamburger Kitas Ggmbh (Ehk) And Its Subsidiaries Elbkinder Kita Hamburg Servicegesellschaft Ggmbh (Eksg) And Elbkinder Association Kitas Nord Ggmbh (Ekn) Are Jointly Inviting Tenders For The Audit Of Their Annual Financial Statements For The Financial Years 2026 To 2030. As A Non-Profit Organization, The Ehk Operates Over 160 Daycare Centers At 169 Locations In Hamburg As Well As All-Day Programs At Schools And Early Learning Centers. With Around 4,500 Employees (Full-Time Equivalents), It Looks After Around 32,400 Children. All Three Companies Are Managed By The Same Management. The Advertised Service Includes, Among Other Things, The Statutory Audit Of The Annual Financial Statements Of All Three Companies In Accordance With Sections 316 Ff. Of The German Commercial Code (Hgb), The Audit Of The Use Of Funds, Reporting In Accordance With Section 53 Of The Budget Principles Act (Hgrg), As Well As The Audit Of The Consolidated Financial Statements Including Sustainability Reporting In Accordance With The Corporate Sustainability Reporting Directive (From 2027). Additional Audit Obligations Also Apply To All Companies In Accordance With The Provisions Of The Hamburg Corporate Governance Code (Hcgk), In Particular Regarding The Declaration Of Independence And The Determination And Reporting Of Incidents. In Addition, A Salary Report Must Be Created. Furthermore, The Review Of The Warehouse Report Including The Sustainability Declaration. The Audit Reports Must Be Presented Both In Printable, Searchable Pdf Form And In Printed Copies (5 Reports Each, 3 Certified Financial Statements). In Accordance With Legal Requirements, The Audited Annual Financial Statements Including The Audit Report Must Be Available By The End Of April Of The Following Year At The Latest, I.E. By March 13, 2027 For The 2026 Financial Year. The Final Audits Should Take Place In The Last Weeks Of February; A Preliminary Audit Can Take Place In The Last Quarter Of The Financial Year. The Examiner Determines The Scope Of The Examination Independently According To Professional Principles. The Scope And Depth Of The Audit Report Should Be Based On The Previous Years Report And Explain Key Items In The Annual Financial Statements Separately In Accordance With Section 321 Paragraph 2 Sentence 3 Hgb. Participation In Final Discussions With Management, Meetings Of The Finance Committee (In May) And The Supervisory Board (In June) Is Expected. The Auditor Should Also Be Available To Answer Questions From The Authorities Of The Free And Hanseatic City Of Hamburg If Necessary. A Re-Appointment For The Years 2027 To 2030 Is Generally Planned, But There Is No Contractual Option

4,50,000 - EUR

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