How to get in touch


Certified accountant

Tax advisor



Accountancy firm


Alfredstraße 163

45131 Essen

Tel.: +49 201 437 09 60
Fax: +49 201 421 234
Mail: info@ni-con.de

Spepcial audits

In contrast to the auditing of annual financial statements in accordance with the statutory requirements of commercial or international law, special audits are only performed in connection with specific events, rather than at regular intervals. Our accountants possess a wealth of experience in these auditing areas and are able to offer individual solutions.

  • Special audits are mandatory in connection with the foundation of a company (in accordance with Sections 33-35 of the German Stock Corporations Act), transformation, capital increases, amalgamation and liquidation, for example.
  • Legal requirements for special audits apply in connection with incorporation procedures, management actions, incomplete reporting and the examination of dependencies.
  • Voluntary special audits include creditworthiness appraisals commissioned by banks and companies and audits for defalcation, for example. Audits to examine cases of corruption at companies are acquiring growing importance in this connection.

Communicating with banks and lenders is one of our strengths which may also come to the fore in special audits.

Interested? We look forward to hearing from you.




NICKEL | Wirtschaftsprüfer, Steuerberater l Alfredstraße 163 l 45131 Essen

NICON GmbH | Wirtschaftsprüfungsgesellschaft l Alfredstraße 163 l 45131 Essen