Pursuant to Section 66 (1) InsO, an insolvency administrator must submit accounts to the creditors' meeting (so-called internal or insolvency law accounting). This duty also applies to provisional insolvency administrators under section 21 (2) no. 1 InsO and to companies in self-administration under section 281 (3) InsO. If a creditors' committee is appointed, it must, among other things, inform itself about the course of business, inspect the books and business papers and have the cash transactions and cash holdings audited (cash audit). In the event of a breach of duty, there is a risk of liability (§ 71 InsO).
Thanks to our many years of expertise in accounting under insolvency law and our experience in auditing final accounts, we are familiar with the requirements. Our experienced employees use all technical possibilities to perform the audit effectively, professionally and reliably. In addition, we provide information that is important for the final accounting and audit. In this way, we create security in the fulfillment of obligations and free space for other tasks.