Wisbert & Partner | Auditing, Tax consulting, Legal advice

Company formation audits

Section 33 of the German Stock Corporation Act (AktG) requires a company formation audit conducted by external auditors for stock if any of the following four factors apply

  • share takeover on account of a member of the managing or supervisory board
  • a member of the managing or supervisory board is a founding member
  • formation with contributions in kind or asset transfers
  • granting benefits, compensation, reward to a member of the managing or supervisory board