GermanyWirtschaftsprüferkammer
Quality-control commission adopts new inspection notes, repeals two
New conduct and reporting notes adopted regardless of CSRD timing, two older notes repealed, and one practice struck off the statutory-auditor register.
By Taxxa AI OyPublished 14 October 2026
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
At its session on 9 October 2026WPK, the Kommission für Qualitätskontrolle gave final approval to its revised Hinweise on the conduct and documentation of a Qualitätskontrolle ("Durchführung und Dokumentation einer Qualitätskontrolle")
WPK and on reporting on a Qualitätskontrolle ("Berichterstattung über eine Qualitätskontrolle")
WPK. The adoption stands independently of the entry into force of the CSRD-Umsetzungsgesetz
WPK. The WPK will publish the adopted texts on its website shortly, together with the results of its survey of professional associations.
With the adoption of the conduct-and-documentation Hinweis, two older notes lapse: the Hinweise on Qualitätskontrollen bei Sozietäten und Partnerschaften and on Prüfung der Vollständigkeit der Grundgesamtheit für die Prüfung der Auftragsabwicklung are repealedWPK, their contents having been integrated into the adopted text. Practices and Prüfer für Qualitätskontrolle that worked with the repealed notes will find the applicable requirements in the consolidated Hinweis once published.
On Nachschau, the commission discussed questions of principle concerning follow-up review of statutory audits, going to the compatibility of the current rules of the Berufssatzung WP/vBP and the Satzung für Qualitätskontrolle with European law and the WPO. It also returned to the effects of artificial intelligence on its work. Neither discussion produced a new rule; both remain deliberations.
The session's sharpest consequence falls on one inspected practice. Its Prüfer für Qualitätskontrolle had found deficiencies in every area of the practice's quality assurance systemWPK yet only restricted the audit opinion
WPK. The commission held that the opinion should have been denied
WPK: the material deficiencies made the quality assurance system appear inappropriate and ineffective
WPK, and the practice put forward no measures capable of remedying the deficiencies consistently and sustainably
WPK. The commission therefore deleted the practice's registration as gesetzlicher Abschlussprüfer.
WPK
In two further individual matters, an objection against an ordered Qualitätskontrolle was rejected as unfounded, and an investigation concerning a Prüfer für Qualitätskontrolle was closed with the issuance of Hinweise.
Legal basis: the Satzung für Qualitätskontrolle and the Berufssatzung WP/vBP under the WPO; the adopted Hinweise apply independently of the CSRD-Umsetzungsgesetz entering into forceWPK.
Practices and Prüfer für Qualitätskontrolle should apply the consolidated conduct-and-documentation Hinweis once the WPK publishes it and stop relying on the two repealed notes.