Institut der Wirtschaftsprüfer in Deutschland
Lobby group of German auditors
Institute der Wirtschaftsprüfer in Deutschland e.V. (Institute of Public Auditors in Germany, Incorporated Association - IDW) is a privately run organization based in Düsseldorf established to serve its members who comprise both individual Wirtschaftsprüfers (German Public Auditors) and Wirtschaftsprüfungsgesellschaften (German Public Audit firms) (Bylaws §1, §3). The IDW was established on a voluntary basis rather than having been established under German law. In accordance with its Articles of Incorporation, the IDW does not operate as a commercial business and is a not-for-profit organization (Bylaws §2 Sec. 5). Membership as of 31 December 2024 was 12,909 full members, of whom 11,782 were German public auditors (91% of all German public auditors) and 1,127 were German public audit firms (Bylaws §4 Sec. 4).
History
Genesis and Early Institutionalization (1884–1929)
1884 saw the introduction of the foundation audit (Gründungsprüfung) for stock corporations (Aktiengesellschaften). As a result, courts began appointing so-called Sworn Book Auditors (Beeidete Bücherrevisoren) as sworn experts in accounting matters. The North German Hanseatic cities created legal frameworks for the activities of this profession. Later, the opportunity to appoint Book Auditors was established at the national level through Section 36 of the Trade Regulation Act (Gewerbeordnung).
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This entry incorporates text from “Institut der Wirtschaftsprüfer in Deutschland” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.