The law does not require mandatory statutory audits of financial statements for small corporations, certain partnerships, or companies organized under other legal forms.

Nevertheless, auditors frequently conduct voluntary—that is, non-statutory—audits of the financial statements of these companies as well.

In most cases, these voluntary audits of annual and consolidated financial statements are conducted due to the strict requirements of creditors (e.g., banks and other external lenders) or provisions in the articles of incorporation.

For many years, the law firm Trimborn . Partner has worked closely with the independent auditing firm Rhein-Ruhr Consult GmbH Wirtschaftsprüfungsgesellschaft in the areas of voluntary audits and review engagements, enabling us to fully meet our clients’ needs in these areas as well.

Why not give us a try with a free, no-obligation initial consultation at one of our offices in Oberhausen and Düsseldorf.

We look forward to your appointment request.