Other Assurance Services

Assurance and related audit services are, according to §2, paragraph 17 of the law, "the provision of services according to the Guidelines for International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements issued by the International Federation of Accountants (IFAC)", further referred to in the law as " International Standards on Auditing ". Assurance and related audit services can be provided by a statutory auditor and an audit firm. The provision of assurance and related audit services is subject to this Act accordingly.