In addition to the statutory audit of the annual and consolidated financial statements prepared in accordance with the provisions of commercial law, as well as the management and group management report of BSR, the service also includes the supplementary audit pursuant to Section 53 (1) and (2) on the principles of budget law of the Federation and the Länder (HGrG). This covers in particular the management and functional areas of organisation, monitoring and controlling, investments and financing, procurement and procurement, as well as the establishment and functionality of risk management. In addition, an in-depth analysis and assessment of the net assets, financial position and results of operations is carried out. Nevertheless, the audits of the annual financial statements and the audits of the management reports of selected subsidiaries and, for medium-sized and large subsidiaries, the supplementary audits pursuant to Section 53 (1) and (2) on the principles of budget law of the Federation and the Länder are also included.

Written and oral reporting on the audit of the annual financial statements of BSR and selected subsidiaries (Annex C1) and the consolidated financial statements, including the issuance of the auditor's report pursuant to Sections 321 and 322 of the German Commercial Code (HGB).