General Meeting of IDW members
The General Meeting consists of all full members of the IDW, it is held at least every two years. Honorary and associate members participate in an advisory capacity. Each full member has one vote.
- Election of members of the Administrative Council and the Council of Honour.
- Receipt of reports from the Board of Directors and the Administrative Council on the development of the profession and the IDW and on other important issues.
- Ratification of the decisions made by the Administrative Council.
- Amendment of the Articles of Incorporation.
IDW members (as of December 31, 2018):
13.078 full members
11.989 German public Auditors (82 % of all Wirtschaftsprüfer)
1.089 German public audit firms
Pursuant to the IDW’s Articles of Incorporation, individuals who have rendered exceptional services to the Wirtschaftsprüfer profession may be appointed honorary members of the IDW.