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.