Allgemein @en

German auditors:
New General Terms and Conditions 2017

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Wirtschaftsprüfer in Deutschland e.V. [Institute of Public Auditors in Germany, Incorporated Association] (IDW) which is a privately run organisation established to serve the interests of German auditors and auditing firms has published a new version of the General Terms and Conditions (“Allgemeine Auftragsbedingungen” – AAB) for use by auditors vis-a-vis their clients. The new version (as per 01. January 2017) is a reaction to several de-velopments – inter alia increasing criticism about some of the used clauses and changes in electronic communication habits.

It is open whether the new AAB will stand the test of time.

Article as PDF download (Size 229 KB)

CONTACT PERSON:
Dr. Dirk Struckmeier

Company Law And Commercial Law, Distribution Law, International Legal Relations, Law Of General Terms And Conditions Of Business, Mergers And Acquisitions (M & A) / Corporate Restructuring, Product Liability And Product Safety, Professional Law / Professional Liability Of Tax Accountants, Auditors And Attorneys – At Law And Insolvency Administrators, Transformation Law
CONTACT PERSON:
Dr. Thilo Schülke

Company Law And Commercial Law, Insolvency Law, Professional Law / Professional Liability Of Tax Accountants, Auditors And Attorneys – At Law And Insolvency Administrators, Restructuring Consulting, Mergers And Acquisitions (M & A) / Corporate Restructuring
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