IDW Code of Conduct for German Public Auditors
IDW Code of Conduct for German Public Auditors (PDF)
The New IDW Auditing Standards for Less Complex Entities (IDW AuSLCEs)
(02/10/2023) The nine standards in the original German version are available at the following Website IDW Verlautbarungen - IDW Verlag (idw-verlag.de) or via email to: kundenservice@idw-verlag.de . To provide transparency at an international level in relation to these standards, English versions of the eight standards thereof that do not relate to matters solely relevant in Germany can be obtained from Ellen Krekeler, email: krekeler@idw.de . To ease reading and understanding by interested parties outside of Germany in any comparison with the original ISAs or the draft IAASB ISAs for LCEs, matters that are applicable in only a German environment have been largely deleted from the English version of these eight standards. However, only the original German versions of the standards are official. More information:
Ukraine
Regarding the long-term consequences of the invasion of the Ukraine by Russian forces on 24 February 2022 for the economy as well as for the profession, the IDW has published this technical guidance:
- Development of the economic environment and effects on financial statements as of or after Sept. 30, 2022
- Impact of the Ukraine war on the financial statements and their audit (Technical guidance by the IDW, 2nd Update, April 2022)
- Impact of the Ukraine war on the financial statements and their audit (Technical guidance by the IDW) (March 2022)
Covid-19
In view of the potentially wide reaching impact of the COVID-19 pandemic on many businesses, the IDW has published technical guidance covering financial reporting and auditing issues:
- Questions concerning the impact of the spread of coronavirus on the financial statements and their audit (Part 3, 5th update April 2021)
- Effects of the spread of the corona-virus on the financial statements as of 31.12.2019 and their audit
- Effects of the coronavirus pandemic on impairment of financial instruments according to IFRS 9 in the quarterly financial statements of banks as of 31 March 2020 (Technical Note)
The IDW provides an Overview of Initiatives of Information and Further Support to the German Auditing Profession during the Coronavirus Crisis (PDF) as of 5 May 2020.
Although the IDW has provided unofficial convenience translations of these German publications, solely the German original texts (as listed on the IDW website) are valid, and the IDW does not accept any responsibly whatsoever for these English language translations.