The German inspection station for accounting DPR registered association (shortened: DPR) took up its work on 1 July 2005. Their tasks are in balance-controlset ("§"§ 342b to 342e HGB) fixed and exist in the monitoring of the accounting of capital market-oriented enterprises (Enforcement). Cause for their mechanism was the public criticism in connection with the balance scandals of the last years.

Tasks

Are examined the end-of-year procedures and annual reports of enterprises, whose securities are certified in the sense "§ 2 exp. 1 sentence 1 of the securities trading law at a domestic stock exchange to the trade in the official or regulated market.

The inspection station examines whether the end-of-year procedure and the associated report on the situation or the company conclusion and the associated company report on the situation of an enterprise in managing sense, approved of determined last, last, correspond to laws including the principles of regular record keeping (GoB) or the other accounting standard certified by law (IAS, IFRS, HGB).

To examine the inspection station will not only with concrete reference points for an offence against accounting regulations actively, but has also without special cause the conclusions of appropriate enterprises random test method.

Legal basis of the DPR are "§"§ the 342b HGB FF., those by the balance control law from 15 December 2004, BGBl. I P. 3408, into which HGB were inserted. The balance control law stepped effective 21 December 2004 into force. Examinations by a recognized inspection station in the sense of "§ 342b exp. 1 of the commercial code take place according to the article 56 of the introductory law to the commercial code at the earliest starting from 1 July 2005.

Members

The association became to 14. May 2004 of 15 protections of interests and occupation based and on 10 September 2004 into the register of associations of the district court Charlottenburg eingetragem. It counts today 17 members. The membership is limited to the circle of protections of interests and occupation of Rechnungslegern and calculation casual users.

Initial members

• Federal association of the German industry
• Federal association of the German people banks and Raiffeisen banks
• Federal association of German banks
• Federal association of public banks of Germany
• German protection combination for security possession
• German cooperative and Raiffeisenverband
• German trade union federation
• German industrie and Chamber of Commerce day
• German savings bank and Giroverband
• German Aktieninstitut
• German accounting standard Committee
• General association of the German insurance economy
• Institut of the chartered accoutants
• Protective association of the capital investors
• Chartered accoutant chamber

Members joined later

• Federal tax advisor chamber
• German combination for financial analysis and ate management registered association (DVFA)

Related links

• Website of the DPR

Articles in category "German inspection station for accounting registered association."

We found here 2 articles.