klar
Hint:

For an area outside of Lower Saxony and foreign languages, some menu items and functions are not available. Please go to the service page of the respective country.

Entrepeneurs assistant

Several authorities were found for your input. Please indicate your district or postal code where you have your company/branch or where you would like to contact the responsible office.

Audit offices of the savings banks and giro associations according to the Auditor's Code Of Auditors Registration

Quality control is carried out by auditors registered with the competent body in their own practice or audit firms (quality control auditors).

The following clauses of the Accounting Code (WPO) apply accordingly to quality control at audit offices of the savings bank and giro associations, provided that these are members of the competent body and that the national law does not provide otherwise with regard to the obligation to carry out quality control:

  • Section 57a paragraph 1 sentence 1, paragraph 3 to 5, paragraph 6 sentence 1 to 9, paragraph 7 to 8 WPO
  • 57b to 57d WPO
  • Section 66a paragraph 1 sentence 1, paragraph 3 sentence 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 WPO
  • Section 66b WPO
  • Section 136 WPO
Section 57a paragraph 1 sentence 1, paragraph 3 to 5, paragraph 6 sentence 1 to 9, paragraph 7 to 8 Of auditors (WPO)Sections 57b to 57d Auditor's Code (WPO)Section 66a paragraph 1 sentence 1, paragraph 3 sentence 1 to 3, paragraph 5 sentence 1, paragraph 6 sentence 5 Auditor regulations (WPO)Section 66b Of Auditors Regulations (WPO)Section 136 Of the Accounting Code (WPO)

Source: Serviceportal Niedersachsen (Linie6PLus)

Top of the Page