Special audits
Special audits are in-depth investigations of specific business transactions or areas of a company by internal or external auditors. They are used to check the accuracy and completeness of business transactions, bookings or processes and, if necessary, to uncover weaknesses or irregularities. Such audits are often not routine, but are carried out on the basis of specific reasons, risk assessments or legal requirements.
Our services in the area of special audits:
Exam preparation: We will help you to provide you with all necessary documents and information to carry out the special audit efficiently and smoothly.
Implementation and monitoring: If necessary, we will carry out the special audit or guide you throughout the audit process to ensure that all questions and requirements are answered professionally.
Reporting: After completing the audit, we prepare a detailed report on the results, potential risks and recommendations for future action.
Suggestions for optimization: Based on the results of the special audit, we provide targeted advice and recommendations to optimize processes and minimize risks.
Foundations: Audits of foundations may be conducted on a voluntary basis. However, they may also be required by the foundation’s bylaws, an order from the foundation supervisory authority, or size-based requirements. There is no general obligation to conduct an audit. Foundations also face complex tax requirements that call for specialized advice and auditing.
As experienced tax advisors and certified public accountants, we possess comprehensive expertise to provide you with targeted support on all tax-related matters concerning your foundation. We are also familiar with the specific aspects of nonprofit status and can help you make the most of tax benefits while identifying and avoiding potential risks early on.
Audits Pursuant to Section 16 of the MaBV: Real estate developers and construction managers—that is, business operators as defined in Section 34c(a), Nos. 3a and 3b of the Trade Regulation Act (GewO)—must comply with the provisions of the Real Estate Brokerage and Development Ordinance (MaBV). To this end, it must be verified for each calendar year, in particular, whether the obligations under Sections 2 through 14 of the MaBV have been fulfilled.
We assist you with the MaBV audit. As certified public accountants, we meet the legal requirements set forth in Section 16(3) of the MaBV.
Audits of Municipal Enterprises and Public Institutions: Companies entrusted with providing public services are majority-owned by a local government entity. These may be counties or municipal administrations.
Due to their connection to public budgets, these entities are required to account for the use of their financial resources. We assist clients in reviewing the general and specific requirements applicable to public enterprises.
Audits of Grant Funds and EU Audits: Unlike an annual financial statement audit, an audit of grant funds focuses not on the annual financial statements but on the grant funds disbursed by the grant provider.
Typically, a statement of use of funds or an expenditure verification is required. As auditors, we perform audit procedures in accordance with the specified audit procedures, among other things. We conduct this process almost exclusively digitally.
Special audits for property developers
In the specific area of property developers, special audits can be particularly complex. The complexity of construction projects, combined with a number of legal and tax peculiarities, makes a thorough and expert investigation essential.
Our services for property developers as part of special audits:
Contract reviews: We analyse and review construction and purchase contracts, supplier agreements and other contractual relationships with regard to their correct tax treatment and risk potential.
Verification of construction progress reports: To ensure that all services are correctly recorded and billed, we review construction progress reports and corresponding payment flows.
Cost and performance accounting: We check whether the internal processes for recording and allocating costs and services are correct and efficient.
Tax aspects: From sales tax treatment to specific land transfer issues — we keep an eye on all tax peculiarities that are relevant to property developers.
Compliance and regulation: We check whether all legal requirements and industry-specific regulations are being met and provide recommendations for adjustment, if necessary.
Property developers face particular challenges that require targeted expertise in special auditing. We offer this expertise and support you at every step of the audit process. Contact us to find out more about how we can support your construction company with special audits.
Arrange an initial consultation
Our initial consultation forms the basis for successful cooperation. We take time to understand your individual concerns and needs. In doing so, we attach great importance to open and trusting communication. During this interview, you will have the opportunity to get to know us and discuss your tax challenges. We listen carefully, ask relevant questions and offer you initial insights into possible solutions. Our goal is to work with you to develop the best strategy for your financial goals and to promote your success.
Submit documents & data
In order for us to be able to process your tax matters efficiently, it is important to provide us with relevant documents and data. Whether it's providing documents for your income tax return or ongoing bookkeeping for advice and preparing annual financial statements, we offer you easy ways to submit your information. Should you switch to us from another tax advisor, we will be happy to assist you in setting up a seamless data transfer of previous year data. This ensures that your tax matters can continue seamlessly and efficiently.
Guidance
After submitting your documents and data, we will start processing your tax matters. We have already agreed on a fee and a processing time in advance in order to offer you full transparency. During the process, we are always available to answer your questions and discuss any concerns you may have. Our goal is to handle your tax matters efficiently and precisely, while ensuring that your individual needs are always taken into account.
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