Der Prüfungsausschuss 2021

Audit committees form the central backbone for the monitoring function of modern supervisory boards. Increasingly, they are also assuming the role of a forward-looking sparring partner for the management board. The German Act to Strengthen Financial Market Integrity (FISG), which came into force this year, has further emphasized the already significantly increased importance of the audit committee. This provided the occasion for a new edition of "Der Prüfungsausschuss". In addition to all the regulatory changes brought about by the FISG, the sixth revised edition also includes further regulatory and practical developments, for example with regard to non-financial reporting.