Tenders Are Invited For Accounting, Auditing And Fiscal Services - Creation Of The Annual Financial Statements As Well As Additional Examination Services

Accounting, Auditing And Fiscal Services - Creation Of The Annual Financial Statements As Well As Additional Examination Services. Examination Of The Annual Financial Statements (1) Examination Of The Annual Financial Statements With The Inclusion Of The Bookkeeping And The Management Report According To The Provisions For Large Corporations In Accordance With §§ 316 Ff. Hgb:- The Examination Report Must Contain An Comment On The Asset, Financial And Earnings Situation, Either As Part Of The Reporting Part Of The Auditor Or As A Separate Investment With The Corresponding Explanations. - Further Breakdowns And Explanations For Individual Posts Of The Balance Sheet And Profit And Loss Account, Possibly Also As A Separate Explanation Report, Should Be To Be Extended To An Appropriate Extent. - The Examination Report Must Be Available To The Client In The Draft By The End Of February Of The Following Financial Year. A Final Editorial Meeting Between The Contractor And The Client Takes Place In Mid -March. - In Addition To The Printed Version, The Exam Report Must Also Be Provided As A Pdf File. The Pdf File Must Enable The Digital Search Function To Be Restricted (Not Only Scanned Document). In Addition, An Xml File Must Be Made Available For The Publication Of The Annual Financial Statements In The Company Register. (2) For Hhva As A Consolidated Subsidiary Of The Hgv:-According To The Requirements Of The Hgv, A Confirmation Must Be Submitted, In Which The Agreement Of The Registration Data In The Ec-Cs Recording Tool Must Be Confirmed With The Data Of The Annual Financial Statements Tested. The Time Specifications Of The Hgv Must Be Observed. - Based On The Examination Instructions Of The Hgv Groups Final Examiner (Hgv Group Audit Instructions) Based On The Isa [De] 600 (Revised), Further Examination Activities Must Be Carried Out, Which Are To Be Specified In Detail From The Groups Examiner. The Results Are To Be Reported On The Hgv Groups Final Examiner Responsible For The Examiner In Accordance With The Corresponding Temporal Requirements. (3) Exam And Reporting Within The Framework Of The Principles For The Examination Of Companies In Accordance With Section 53 Hgrg, Including The Examination Of The Proper Management. (4) Creation Of An Annual Recipient For Currently Two Managing Directors, For The Supervisory Board (Currently No References), For The First Management Level And For The Average References Of The Employees. Calculation Testing Of The Clearing Rates: In Addition, A Calculation Of Hhva For The Same Period Must Be Checked For The Client For The Same Period. The Auditor Has To Take Place Annually A Calculation Test Of The Transfer Rates To Be Used By Hhva In The Following Year For Billing With The Fhh With The Following Essential Content: 1) Testing Of The Economic Planning In Accordance With The Schedule Operating Element Sheet Used For The Calculation. 2) Examination Of The Results To The Essential Planning And Clearing Elements (Segment, Personnel Lesson Transfer Rates, Vehicle