(expert report): Mr. Fiala, you have looked at the contributions to the costs of the annual audit in the epn forum. How do you interpret the enormous price differences?<\/p>\n\n
RA Johannes Fiala): The prices are certainly regularly related to the auditor’s efforts. If pools offer such tests for an apple and an egg, I can only suspect a subsidy as the reason for this. Usually the prices are in the three-digit range.<\/p>\n\n
(expert report): Who is allowed to perform such tests. What are the consequences of a violation?<\/p>\n\n
(RA Johannes Fiala): If the agent only (!) brokers real estate, housing or loans, then the examination can also be carried out by a “limited suitable examiner”, for example a RA or StB. Otherwise, only auditors and sworn auditors are authorised to accept the audit. If the regulations are violated, the business license may be revoked.<\/p>\n\n
(expert report): How does such an audit work in practice? What should be presented?<\/p>\n\n
(RA Johannes Fiala): In principle, the business letters, all documents relating to the products offered (see the experten.de CD-ROM), as well as the bank statements of the banks must be submitted. This may go so far as to include a review of the trader’s insurance cover, including the suitability<\/p>\n
.<\/p>\n
(expert report): What happens if the audit report is not submitted, not correct, not complete or not submitted on time, or if a statement mentioned therein is not submitted, not correct or not submitted on time?<\/p>\n\n
(RA Johannes Fiala): This is treated as an administrative offence according to the trade regulations (GewO); usually with a fine of up to 2,500 Euros. If the conduct – after an overall view of all circumstances, also taking into account proportionality – proves to be an expression of unreliability according to \u00a7 35 GewO<\/a>, a trade ban can also be imposed.<\/p>\n\n (expert report): Thank you for this information<\/p>\n\n\n","protected":false},"excerpt":{"rendered":" (expert report): Mr. Fiala, you have looked at the contributions to the costs of the annual audit in the epn forum. How do you interpret the enormous price differences? RA Johannes Fiala): The prices are certainly regularly related to the auditor’s efforts. If pools offer such tests for an apple and an egg, I can […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","rank_math_focus_keyword":"","rank_math_description":"","rank_math_title":""},"categories":[492],"tags":[],"class_list":["post-17063","post","type-post","status-publish","format-standard","hentry","category-veroeffentlichungen-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts\/17063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/comments?post=17063"}],"version-history":[{"count":0,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/posts\/17063\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/media?parent=17063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/categories?post=17063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fiala.de\/en\/wp-json\/wp\/v2\/tags?post=17063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}