Annu­al finan­cial state­ments

The cur­rent accounts are pre­pared with IT sup­port using a DATEV pro­gram­me. The annu­al finan­cial state­ments are pre­pared in accordance with Sec­tion 4 (1) of the Ger­man Inco­me Tax Act based on the pro­vi­si­ons of the Ger­man Com­mer­cial Code and taking into account the spe­cial fea­tures of accoun­ting for fund­rai­sing orga­ni­sa­ti­ons of the Main Expert Com­mit­tee (HFA) of the Insti­tu­te of Public Audi­tors in Ger­ma­ny (IDW RS HFA 21).

Audit

The annu­al finan­cial state­ments are also audi­ted by an inde­pen­dent audi­tor. This audit assign­ment includes, among other things, the direct uti­li­sa­ti­on of the association’s funds for sta­tu­to­ry pur­po­ses. The unqua­li­fied audit cer­ti­fi­ca­te we recei­ve on an ongo­ing basis attests to the trans­pa­ren­cy and accu­ra­cy of our accoun­ting.