Annu­al Finan­cial State­ments

Ongo­ing book­kee­ping is IT-sup­port­ed and pre­pared using DATEV soft­ware. The annu­al finan­cial state­ments are pre­pared in com­pli­ance with Sec­tion 4 (1) of the Inco­me Tax Act, based on the regu­la­ti­ons of the Com­mer­cial Code and taking into account the spe­ci­fic accoun­ting requi­re­ments for fund­rai­sing orga­niza­ti­ons of the Main Com­mit­tee (HFA) of the Insti­tu­te of Public Audi­tors in Ger­ma­ny (IDW RS HFA 21).

Audi­ting

The annu­al finan­cial state­ments are addi­tio­nal­ly audi­ted by an inde­pen­dent audi­tor. This audit man­da­te includes, among other things, the direct use of asso­cia­ti­on funds for pur­po­ses con­sis­tent with the sta­tu­tes. The unqua­li­fied audit opi­ni­on con­ti­nuous­ly gran­ted to us cer­ti­fies trans­pa­rent and pro­per accoun­ting.