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- Title
Die Neuregelung von Bilanzkontrolle und Abschlussprüfung im Jahr 2021 – Meinungsstand und Evolution des Gesetzentwurfs zum FISG.
- Authors
Berninger, Marc; Hoffarth, Benedikt; Lattermann, Fritz
- Abstract
The article analyzes the legislative process for the reform of balance sheet control and auditing in Germany. Various aspects such as the role of BaFin, publication rights, investigative powers, liability, trade bans, outsourcing, auditing, internal control, and audit committees are considered. The reform aims to increase market liquidity and reduce capital costs. There are different opinions on the proposed regulations, especially regarding the role of BaFin and the impact on the financial market. The impact on auditing and market concentration is also discussed. It is recommended to consider the impact on smaller firms and to consider differentiated approaches to liability limits.
- Subjects
GERMANY; AUDIT committees; INDUSTRIAL concentration; INTERNAL auditing; LEGISLATIVE reform; FINANCIAL statements
- Publication
Zeitschrift für Bankrecht und Bankwirtschaft, 2023, Vol 35, Issue 2, p108
- ISSN
0936-2800
- Publication type
Article
- DOI
10.15375/zbb-2023-0206