{"id":40919,"date":"2025-11-24T16:09:38","date_gmt":"2025-11-24T15:09:38","guid":{"rendered":"https:\/\/krwpg.de\/2025\/11\/24\/on-our-own-behalf-successful-quality-control-in-accordance-with-section-57a-wpo\/"},"modified":"2025-11-24T16:10:48","modified_gmt":"2025-11-24T15:10:48","slug":"on-our-own-behalf-successful-quality-control-in-accordance-with-section-57a-wpo","status":"publish","type":"post","link":"https:\/\/krwpg.de\/en\/2025\/11\/24\/on-our-own-behalf-successful-quality-control-in-accordance-with-section-57a-wpo\/","title":{"rendered":"On our own behalf: Successful quality control in accordance with section 57a WPO"},"content":{"rendered":"<!-- HTML Forms v1.6.4 - https:\/\/wordpress.org\/plugins\/html-forms\/ -->\n<form method=\"post\"  class=\"hf-form hf-form-40010 \" data-id=\"40010\" data-title=\"Header Line\" data-slug=\"header-line\" data-message-success=\"Vielen Dank! Wir werden uns in K\u00fcrze melden.\" data-message-invalid-email=\"Entschuldige, aber die E-Mail Adresse scheint ung\u00fcltig zu sein.\" data-message-required-field-missing=\"Bitte f\u00fclle die erforderlichen Felder aus.\" data-message-error=\"Hoppla. Ein Fehler ist aufgetreten.\" data-message-recaptcha-failed=\"reCAPTCHA verification failed. Please try again.\" data-message-recaptcha-low-score=\"Your submission appears to be spam. Please try again.\"><input type=\"hidden\" name=\"_hf_form_id\" value=\"40010\" \/><div style=\"display: none;\"><input type=\"text\" name=\"_hf_h40010\" value=\"\" \/><\/div><div class=\"hf-fields-wrap\"><p style=\"color: #7a7a7a; font-size: 14px; margin-top: 10px; font-weight: bold;\">Reinhardt \u2013 Wirtschaftspr\u00fcfung | Steuerberatung<\/p><noscript>Please enable JavaScript for this form to work.<\/noscript><\/div><\/form><!-- \/ HTML Forms -->\n<h2 class=\"wp-block-heading\" id=\"h-erfolgreiche-qualitatskontrolle-nach-57a-wpo\">Successful quality control according to \u00a7 57a WPO<\/h2>\n\n<p>To the<strong> <\/strong>October 31, 2025, we have met the legally prescribed  <strong>External quality control in accordance with Section 57a (5) of the German Auditors&#8217; Code (WPO) <\/strong>  successfully completed.  <\/p>\n\n<p>The verdict: <strong>an unqualified audit opinion.<\/strong> <\/p>\n\n<p>The opinion confirms that our internal quality assurance system fully complies with the legal and professional requirements and ensures the proper performance of audits in accordance with section 316 HGB with reasonable assurance.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesetzliche-voraussetzung-fur-abschlussprufungen\">Legal requirement for final audits<\/h2>\n\n<p>Only those who have a<strong> quality assurance system that<\/strong> has been successfully audited and<strong> confirmed<\/strong> by the Chamber of Public Accountants are permitted to carry out <strong>statutory audits<\/strong> in Germany in accordance with Section 316 HGB. <br\/>Having the professional qualification of an auditor is not sufficient. The external quality control audit must be carried out every 3 to 6 years. <\/p>\n\n<p>Participation in the external quality control is therefore not voluntary, but a statutory <strong>licensing requirement <\/strong>for every auditor and every auditing firm that offers statutory audits.<\/p>\n\n<p>No statutory audit may be accepted or carried out without a valid certificate of participation from the Chamber of Public Accountants.<br\/>Quality control is therefore a central element of professional self-regulation. It ensures quality, independence and public confidence in auditing. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-prufungsinhalt-und-zielsetzung-des-qualitatskontrollverfahrens\">Audit content and objective of the quality control procedure<\/h2>\n\n<p>The purpose of quality control is to ensure that each practice has appropriate and effectively implemented procedures in place to ensure the consistently high quality of its audit services.<\/p>\n\n<p>In particular, the following are assessed as part of quality control,<\/p>\n\n<ul class=\"wp-block-list\">\n<li>whether the organizational and professional regulations of the law firm comply with the legal requirements of the WPO and the professional principles,<\/li>\n\n\n\n<li>whether independence, objectivity and confidentiality are safeguarded by effective processes,<\/li>\n\n\n\n<li>whether orders are properly planned, documented and checked,<\/li>\n\n\n\n<li>and whether the audits are carried out in accordance with the professional standards of the Institute of Public Auditors in Germany (IDW).<\/li>\n<\/ul>\n\n<p>This audit is carried out regularly and under the supervision of the <strong>Chamber of Public Accountants<\/strong>, which monitors the results and issues the certificate of participation.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-umfang-und-anforderungen-des-qualitatskontrollverfahrens\">Scope and requirements of the quality control procedure<\/h2>\n\n<p>Quality control is a demanding and time-consuming process that can take several months.<br\/>Extensive documentation must be provided as part of the audit, including<\/p>\n\n<ul class=\"wp-block-list\">\n<li>the quality assurance manual and evidence of all central law firm processes,<\/li>\n\n\n\n<li>randomly selected audit files from completed annual audits,<\/li>\n\n\n\n<li>Proof of independence, training, review and IT security,<\/li>\n\n\n\n<li>as well as documentation on the personnel structure and order processing.<\/li>\n<\/ul>\n\n<p>In addition, discussions are held with the firm&#8217;s management and an assessment is made as to whether the quality assurance system is not only formally implemented, but also actually effectively applied and practiced in the day-to-day work of the firm.<\/p>\n\n<p>For medium-sized auditing firms in particular, this means a considerable organizational effort. At the same time, successful completion of the quality control represents an important <strong>seal of quality <\/strong>and underlines the <strong>responsibility <\/strong>of the practice. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-fazit\">Conclusion<\/h2>\n\n<p>For us, quality control is not a formal obligation, but part of our self-image.<br\/>We see it as an opportunity to regularly review and further develop our processes.<br\/>In this way, we not only ensure compliance with legal requirements, but also the trust of our clients in the quality of our work.<\/p>\n\n<p><strong>Integrity, reliability, responsibility and diligence<\/strong> are not just buzzwords for us, but the basis of our daily actions &#8211; in every audit, in every consultation and in every mandate.<\/p>\n<!-- HTML Forms v1.6.4 - https:\/\/wordpress.org\/plugins\/html-forms\/ -->\n<form method=\"post\"  class=\"hf-form hf-form-40444 \" data-id=\"40444\" data-title=\"Footer CtA DEU 2\" data-slug=\"footer-cta-deu-2\" data-message-success=\"Vielen Dank! 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Bj\u00f6rn Reinhardt (Wirtschaftspr\u00fcfer\/Steuerberater) Jegliche kommerzielle Nutzung ist honorar- und mehrwertsteuerpflichtig! Urheberrechte sind zu wahren. Auf Pers\u00f6nlichkeitsrechte und die Einhaltung der Datenschutzgrundverordnung ist zu achten. Es wird keine Haftung \u00fcbernommen bei Verletzung von Rechten Dritter. Autoren-Nennung gem\u00e4\u00df \u00a713 Urh.Ges. wird verlangt. 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