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IDW audit note KWKG

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.

The Institute of Public Auditors in Germany (IDW) has issued the following audit instructions for auditing annual accounts in accordance with the German Combined Heat and Power Act (KWKG).

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

IDW audit opinion: IDW PH 9.970.23 (in German)

Special features of the audits in accordance with Section 55 (1) sentence 1 EnFG of the summarized final accounts of a grid operator in connection with the Combined Heat and Power Act for the calendar year 2023 (IDW PH 9.970.23 (02.2024))

IDW audit opinion: IDW PH 9.970.22 (in German)

Special features of the audits pursuant to Section 55 (1) sentence 2 EnFG of a grid user's list of certain withdrawal points with reduced levies for the calendar year 2023 (IDW PH 9.970.22 (02.2024))