annual audit

The auditing authority is the State Court of Auditors Schleswig-Holstein in accordance with KPG S-H, which concludes a contract with an auditing firm on the audit of the annual financial statements in the name and for the account of AZV Südholstein. The assignment takes place annually, according to the decision of the Association Assembly.

The subject of the audit is the bookkeeping, the annual financial statements and management report prepared in accordance with the provisions of commercial law applicable to all merchants, the supplementary provisions for corporations, the provisions of Land law, the provisions specific to the legal form and the supplementary provisions of the respective articles of association.

During the audit, the provisions of § 53 (1) No. 1 and 2 HGrG and the regulations published by the IDW auditing standard IDW PS 720, after consultation with the Federal Ministry of Finance, must be observed.

Likewise, the provisions of §§ 316 et seq. of the German Commercial Code (HGB) and the principles of proper auditing laid down in the IDW's auditing standards must be taken into account when conducting the audits.

In addition, all audit services that are customary for public companies in accordance with KPG SH, in particular in wastewater disposal, must be provided (e.g. CISA interest scheme).

The auditor must submit an annual declaration of independence to the State Court of Auditors in accordance with No. 7.2.1 of the Corporate Governance Code - Schleswig-Holstein (CGK-SH).

The business language is german. All correspondence, all examination documents including notes on the examination must be written in German.

The marketing year shall correspond to the calendar year. The examination period is usually in the months of April and May. A preliminary examination, e.g. before the end of the marketing year to be audited, is sought. A final discussion with the head of the association is desired.

The audit report or the results and findings from the audit are presented by the auditor to the committees of the AZV Südholstein (Finance and Main Committee as well as the Association Assembly) during the official final discussion. The final meeting usually takes place in the summer session, which usually falls in the months of May / June / July.

The final audit report is to be submitted both digitally and in paper form.

The number of bound audit reports in German amounts to:

8 report copies and 2 attestation copies (of which 2 copies are sent directly to the State Court of Auditors Schleswig-Holstein).

Place of audit: Abwasser-Zweckverband Südholstein, 25491 Hetlingen and in the premises of the auditor for the preparation of the audit report etc.

annual audit

The auditing authority is the State Court of Auditors Schleswig-Holstein in accordance with KPG S-H, which concludes a contract with an auditing firm on the audit of the annual financial statements in the name and for the account of AZV Südholstein. The assignment takes place annually, according to the decision of the Association Assembly.

The subject of the audit is the bookkeeping, the annual financial statements and management report prepared in accordance with the provisions of commercial law applicable to all merchants, the supplementary provisions for corporations, the provisions of Land law, the provisions specific to the legal form and the supplementary provisions of the respective articles of association.

During the audit, the provisions of § 53 (1) No. 1 and 2 HGrG and the regulations published by the IDW auditing standard IDW PS 720, after consultation with the Federal Ministry of Finance, must be observed.

Likewise, the provisions of §§ 316 et seq. of the German Commercial Code (HGB) and the principles of proper auditing laid down in the IDW's auditing standards must be taken into account when conducting the audits.

In addition, all audit services that are customary for public companies in accordance with KPG SH, in particular in wastewater disposal, must be provided (e.g. CISA interest scheme).

The auditor must submit an annual declaration of independence to the State Court of Auditors in accordance with No. 7.2.1 of the Corporate Governance Code - Schleswig-Holstein (CGK-SH).

The business language is german. All correspondence, all examination documents including notes on the examination must be written in German.

The marketing year shall correspond to the calendar year. The examination period is usually in the months of April and May. A preliminary examination, e.g. before the end of the marketing year to be audited, is sought. A final discussion with the head of the association is desired.

The audit report or the results and findings from the audit are presented by the auditor to the committees of the AZV Südholstein (Finance and Main Committee as well as the Association Assembly) during the official final discussion. The final meeting usually takes place in the summer session, which usually falls in the months of May / June / July.

The final audit report is to be submitted both digitally and in paper form.

The number of bound audit reports in German amounts to:

8 report copies and 2 attestation copies (of which 2 copies are sent directly to the State Court of Auditors Schleswig-Holstein).

Place of audit: Abwasser-Zweckverband Südholstein, 25491 Hetlingen and in the premises of the auditor for the preparation of the audit report etc.