Archive IDW audit note KWKG

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 instructions of previous years

Here you will find an excerpt of the IDW audit recommendations from recent years. 

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 9.970.33 (in German)

Special features of the audits in accordance with Section 66 (1) ENFG in conjunction with § Section 30 (1) no. 9 KWKG 2020 and Section 55 (1) sentence 1 ENFG of the accounts of a grid operator (IDW PH 9.970.33) for the calendar year 2022

IDW audit opinion: IDW PH 9.970.33 (in German)

IDW audit opinion: IDW PH 9.970.33 (in German) 

IDW audit opinion: IDW PH 9.970.33 (in German)