{"id":1326,"date":"2019-01-25T15:51:52","date_gmt":"2019-01-25T15:51:52","guid":{"rendered":"https:\/\/vorschau.bert-daiber.de\/schlussrechnungspruefung"},"modified":"2026-02-09T16:05:18","modified_gmt":"2026-02-09T16:05:18","slug":"final-account-auditing","status":"publish","type":"page","link":"https:\/\/bert-daiber.de\/en\/final-account-auditing\/","title":{"rendered":"Final account auditing"},"content":{"rendered":"
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Final audits<\/span><\/h1>

Final audit in preliminary and opened proceedings<\/h2>\n<\/div><\/div><\/div><\/div><\/div><\/div>

A qualified final audit supports you in many ways. Due to the considerable number of medium to large insolvency or bankruptcy proceedings with the same staffing levels at the courts, there is an increasing need for external auditors in the area of final audits in preliminary as well as opened proceedings. Thanks to our sound business training and our watertight qualifications as auditors and tax advisors, we are ideally suited to take over the auditing of accounts at the conclusion of insolvency or bankruptcy proceedings as external experts.<\/p>\n

We have been appointed as external auditors by insolvency courts since 2006. More than 22 insolvency courts in Hesse, Rhineland-Palatinate, Baden-W\u00fcrttemberg, North Rhine-Westphalia, Saxony as well as in Bavaria commission us with the final audit in preliminary and opened proceedings as well as the audit of insolvency plans (as of June 2021). Furthermore, we are also regularly appointed by creditors' committees in large insolvency proceedings to carry out the necessary cash audits.<\/p>\n

Through around 800 appointments today (as of February 2026), we have extensive knowledge and experience in conducting final audits in provisional and opened proceedings as well as auditing insolvency plans. The scope of the audit is generally based on the audit decision of the insolvency court or the creditors\u2019 committee.<\/p>\n<\/div>

Get in touch with us!\t<\/a><\/div><\/div><\/div>

During a final audit pursuant to section 66 of the German Insolvency Code (InsO) and a cash audit pursuant to section 69 sentence 2 of the German Insolvency Code, the following are regularly audited:<\/span><\/h2>