The public sector

The public sector is one of the largest employers and clients in Germany. State specific processes and terminologies require special auditing and consulting expertise.


Due to the new sales tax legislation (§ 2b Value Added Tax Act, Umsatzsteuergesetz UStG), the federal government, states, and communities are forced to deal with sales tax issues more than they ever did. “Tax Compliance” is more important than ever.

Our services include:

  • Consulting of communities, in particular auditing offices, on the transition from fiscal accounting to double-entry accounting (NKF/NKR/NKRS)
  • Auditing of the opening balance according to NKF/NKR/NKRS
  • Auditing of consolidated reports
  • Coaching of auditing offices and finance departments
  • Auditing of communal companies, including audits of management compliance according to § 53 of the Principles of Budgetary Law (Gesetz über die Grundsätze des Haushaltsrechts HGrG)
  • Auditing of in-house operations and institutions of public law
  • Survey of the sales tax situation (especially identification of vulnerabilities)
  • Development of tax manuals
  • Staff training