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AOC - Auditor Oversight Commission - Home

Auditor Oversight in Germany. Welcome to the Auditor Oversight Commission Internet Site. The Auditor Oversight Commission (AOC) is responsible for the public oversight on the Wirtschaftsprüferkammer (WPK). The German Chamber of Public Accountants, and all auditors associated in the WPK. According to the Public Accountant Act, the oversight of the AOC covers all remits of the WPK in relation to those members, who are entitled to carry out statutory audits or who do so de facto without being entitled.

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AOC - Auditor Oversight Commission - Home | apak-aoc.de Reviews

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Auditor Oversight in Germany. Welcome to the Auditor Oversight Commission Internet Site. The Auditor Oversight Commission (AOC) is responsible for the public oversight on the Wirtschaftsprüferkammer (WPK). The German Chamber of Public Accountants, and all auditors associated in the WPK. According to the Public Accountant Act, the oversight of the AOC covers all remits of the WPK in relation to those members, who are entitled to carry out statutory audits or who do so de facto without being entitled.

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1

AOC - Auditor Oversight Commission - Press Releases

http://www.apak-aoc.de/index.php/en/publications/press-releases

Auditor Oversight in Germany. In principle, press information of the AOC is published in German. Some press information of international interest will be published in English, too. Get notified about new press releases via RSS feed (RSS 2.0). Pan-European database on inspections of audit firms has been launched. Press Release December 11, 2013. Audit Oversight Authorities in Germany and Canada to cooperate. Press Release September 30, 2013. AOC continues its cooperation with the US audit regulator. AOC w...

2

AOC - Auditor Oversight Commission - Organisational Chart

http://www.apak-aoc.de/index.php/en/about-aoc/organisational-chart

Auditor Oversight in Germany. Organisational Chart Download PDF (43 KB). Comment letter from European audit regulators relating to the IESBA’s consultation paper "Proposed Strategy and Work Plan, 2014-2018". February 28, 2014. Pan-European database on inspections of audit firms has been launched - Press Release December 11, 2013. Work Plan AOC 2013. Inspection Work Program 2013. Auditor Oversight in Germany. 2015 Auditor Oversight Commission (AOC) Rauchstrasse 26 D-10787 Berlin Tel 49-30-59003637-00.

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AOC - Auditor Oversight Commission - Auditor Oversight in Germany

http://www.apak-aoc.de/index.php/en/about-aoc/auditor-oversight-in-germany

Auditor Oversight in Germany. Auditor Oversight in Germany. The System of Auditor Oversight in Germany. The elements of auditor oversight. This kind of independent public oversight in relation to a professional chamber governed by public law is in its way unique in Germany. The interaction of the individual elements of the auditor oversight in Germany is shown in the following chart. Click to view the full-size chart. Auditor Oversight and Enforcement of Accounting Rules. According to the Accounting Enfo...

4

AOC - Auditor Oversight Commission - Commissioners

http://www.apak-aoc.de/index.php/en/about-aoc/commissioners

Auditor Oversight in Germany. Members of the AOC are appointed by the Federal Ministry of Economics. The AOC has nine members. Prof Dr. Kai-Uwe Marten. Professor for Accounting and Auditing at the University of Ulm. Former President of the Financial Reporting Enforcement Panel. Head of HR Controlling, Employment Pool of Deutsche Bahn AG. Former Executive Vice President and Head of Corporate Center Taxes and Customs of ThyssenKrupp AG. Executice Director of Hamburg Messe und Congress GmbH.

5

AOC - Auditor Oversight Commission - Inspections

http://www.apak-aoc.de/index.php/en/inspections

Auditor Oversight in Germany. Independent inspections of audit firms are a fundamental instrument of preventive oversight regarding auditors of listed entities. Their purpose is to probe into and improve audit quality. They complete the auditor oversight system in order to protect capital markets and those who have an interest in their soundness. While the German Financial Reporting Enforcement Panel. Auditors and Audit firms concerned. Inspection Cycle and Selection of auditors/audit firms. However, aud...

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Steuerberater Wirtschaftsprüfer Jena Brammertz Lau. Wirtschaftsprüfer Steuerberater Jena. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. Brammertz and Lau GmbH. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. HRB 504392, Amtsgericht Jena. Verantwortlicher im Sinne des 55 RStV:. StB Dipl.-Kfm. Detlef Brammertz Wirtschaftsprüfer, Steuerberater. Kartäuserstraße 27a. Der Berufsstand der Wirtschaftspr&uuml...

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Impressum - Brammertz ▪ Lau | BDL

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Steuerberater Wirtschaftsprüfer Jena Brammertz Lau. Wirtschaftsprüfer Steuerberater Jena. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. Brammertz and Lau GmbH. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. HRB 504392, Amtsgericht Jena. Verantwortlicher im Sinne des 55 RStV:. StB Dipl.-Kfm. Detlef Brammertz Wirtschaftsprüfer, Steuerberater. Kartäuserstraße 27a. Der Berufsstand der Wirtschaftspr&uuml...

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Impressum - Brammertz ▪ Lau | BDL

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Steuerberater Wirtschaftsprüfer Jena Brammertz Lau. Wirtschaftsprüfer Steuerberater Jena. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. Brammertz and Lau GmbH. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. HRB 504392, Amtsgericht Jena. Verantwortlicher im Sinne des 55 RStV:. StB Dipl.-Kfm. Detlef Brammertz Wirtschaftsprüfer, Steuerberater. Kartäuserstraße 27a. Der Berufsstand der Wirtschaftspr&uuml...

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Impressum - Brammertz ▪ Lau | BDL

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Steuerberater Wirtschaftsprüfer Jena Brammertz Lau. Wirtschaftsprüfer Steuerberater Jena. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. Brammertz and Lau GmbH. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. HRB 504392, Amtsgericht Jena. Verantwortlicher im Sinne des 55 RStV:. StB Dipl.-Kfm. Detlef Brammertz Wirtschaftsprüfer, Steuerberater. Kartäuserstraße 27a. Der Berufsstand der Wirtschaftspr&uuml...

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www.BuchfuehrungUndJahresabschluss.de – Das Portal zum Lehrbuch von Jan Schäfer-Kunz: Weiterführende Internetverweise

http://www.buchfuehrungundjahresabschluss.de/buja-links.html

Weiterführende Internetverweise aus dem Buch Jan Schäfer-Kunz: Buchführung und Jahres­abschluss . Text der Abgaben­ordnung. Text des Einkommen­steuer­gesetzes. Text des Handels­ge­setz­buches. Text des Körper­schaft­steuer­gesetzes. Text des Gesetzes über die Rechnungs­legung von bestimmten Unternehmen und Konzernen. Text des 11. Sozial­gesetz­buches. Text des 5. Sozial­gesetz­buches. Text der Umsatz­steuer-Durch­führungs­verordnung. Text des Um­satz­steuergesetzes. Gemeinsames Registerportal der Länder.

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Impressum - Brammertz ▪ Lau | BDL

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Steuerberater Wirtschaftsprüfer Jena Brammertz Lau. Wirtschaftsprüfer Steuerberater Jena. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. Brammertz and Lau GmbH. 49 (0) 3641 / 5861 – 0. 49 (0) 3641 / 8296 – 70. Dipl-Kfm. Detlef Brammertz. Dipl-Kffr. Astrid Lau. HRB 504392, Amtsgericht Jena. Verantwortlicher im Sinne des 55 RStV:. StB Dipl.-Kfm. Detlef Brammertz Wirtschaftsprüfer, Steuerberater. Kartäuserstraße 27a. Der Berufsstand der Wirtschaftspr&uuml...

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Impressum - Brammertz ▪ Lau | BDL

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EAIG - Member Organisations

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8226; Member Organisations. Austrian Auditors Supervisory Authority (ASA). Chambre de renvoi et de mise en état kamer van verwijzing en instaatstelling (CRME/KVI). Commission for Public Oversight of Statutory Auditors (CPOSA). Croatian Audit Public Oversight Committee. Cyprus Public Audit Oversight Board (CyPAOB). Audit Public Oversight Council of the Czech Republic. Danish Business Authority (DBA). Auditors Activities Oversight Council (AAOC). Haut Conseil du commissariat aux comptes (H3C). Financial Re...

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