Wirtschaftsprüfer and Wirtschaftsprüfungsgesellschaften, which perform statutory audits of
public-interest companies as defined in § 319a Commercial Code, are to publish an annual transparency report according to § 55c WPO. The current transparency reports must be published on the Internet by the end of the 1st quarter of each year or filed with the WPK.

The interested public should have the opportunity to access the transparency reports via the WPK website. The transparency reports are available below. For publication on the Internet there is a link to the relevant website of the WPK member, and in case of a filing with the WPK the report is readily available for download.

Instructions on preparing transparency reports are available here (in German).

Note: The Wirtschaftsprüferkammer endeavors to ensure that all audit practices required to submit transparency reports shall publish their transparency report or file it with WPK within the statutory deadline. Nonetheless, it cannot be ruled out that audit practices have not met this obligation in due time and therefore the following list does not totally reflect all practices required to submit transparency reports.

Furthermore, the Wirtschaftsprüferkammer endeavors to ensure that the transparency reports – as well as the professional notifications of their members at large – meet the professional regulatory requirements. The fact that they are linked or available for review does not necessarily mean that an evaluation has been completed.

Moreover, the Wirtschaftsprüferkammer has no influence on content or design of linked web pages and distances itself from them. In this respect, the Wirtschaftsprüferkammer accepts no responsibility. In addition, please see the remarks on the topic of "hyperlinks" in the Imprint.

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Transparency Reports of Cooperative Audit Offices of Associations of Savings and Clearing Banks

Voluntary Transparency Reports