Auditors and audit firms conducting statutory audits of public-interest entities (PIEs) as defined in § 316a German Commercial Code (HGB), are obliged to publish an annual transparency report on its website according to Article 13 para. 1 sentence 2 Directive (EU) 537/2014. The auditor / audit firm is also obliged to inform the responsible oversight body – in Germany the Auditor Oversight Body (AOB).

According to Article 13 para. 1 sentence 2 Directive (EU) 537/2014 the transparency report must be available on the website for at least 5 years. The WPK is not responsible for content and layout of the websites linked below. The WPK does not take any accountability insofar. We refer to the explanation as to „liablity“ in the imprint.