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IDW audit note

Automatically translated with deepl.com.

The complete IDW Audit Guidelines were published in the IDW Life magazine. They can also be obtained from IDW Verlag GmbH.

Audit notes from the Institute of Public Auditors in Germany (IDW) are published annually by the institute's own publishing house. Here you will find a current excerpt for final EEG statements of a distribution network operator or for electricity supply companies, electricity cost-intensive companies, end consumers and self-suppliers.

The Institute of Public Auditors in Germany (IDW) has issued the following audit instructions for the audit of final accounts under the EEG.

IDW EXCERPTS FROM THE REPORT ON THE 142ND MEETING OF THE IDW WORKING GROUP "OTHER ENERGY AUDITS" ON 11.03.2024 (IN GERMAN)

SAMPLE FOR A SUMMARIZED STATEMENT OF AN ELECTRICITY COST-INTENSIVE COMPANY ON GRID WITHDRAWALS SUBJECT TO A LEVY AND SUBSEQUENT EEG CORRECTIONS FOR THE CALENDAR YEAR 2023 AS WELL AS SAMPLE FOR A STATEMENT ON GRID WITHDRAWALS SUBJECT TO A LEVY OF A COMPANY WHOSE APPLICATION FOR A SPECIAL EQUALIZATION SCHEME HAS BEEN REJECTED, WITHDRAWN OR NOT YET DECIDED AND ON SUBSEQUENT EEG CORRECTIONS FOR THE CALENDAR YEAR 2023

SAMPLE STATEMENT OF SUBSEQUENT CORRECTIONS OF ELECTRICITY VOLUMES SUBJECT TO THE EEG LEVY BY A COMPANY IN ITS CAPACITY AS AN EVU, ELECTRICITY COST-INTENSIVE COMPANY, SECTION 74A FINAL CONSUMER OR SELF-SUPPLIER

IDW TEST REFERENCE: IDW PH 9.970.21(IN GERMAN)

SPECIAL FEATURES OF THE AUDIT PURSUANT TO SECTION 55 PARA. 1 SENTENCE 1 ENFG OF THE SUMMARIZED FINAL STATEMENT OF A GRID OPERATOR IN CONNECTION WITH THE RENEWABLE ENERGIES ACT FOR THE CALENDAR YEAR 2023 (IDW PH 9.970.21)