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Wirtschaftsprüferkammer (Chamber of Public Accountants)

WPK

Ziel der Wirtschaftsprüferkammer ist es, die Qualität der Berufsausübung ihrer rund 21.000 Mitglieder (Wirtschaftsprüfer, vereidigte Buchprüfer, Wirtschaftsprüfungsgesellschaften, Buchprüfungsgesellschaften) zu fördern, sicherzustellen und fortzuentwickeln sowie die beruflichen Belange der Gesamtheit ihrer Mitglieder gegenüber der Öffentlichkeit und der Politik zu wahren.

Lobbying Activity

Response to Burden reduction and simplification for competitiveness of small mid-cap enterprises - Omnibus Regulation

17 Jul 2025

Nachfolgend übermitteln wir die Stellungnahme der Wirtschaftsprüferkammer in Deutschland (Chamber of Public Accountants in Germany).
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Response to Evaluation of Administrative Cooperation in Direct Taxation

15 Jul 2024

Die Wirtschaftsprüferkammer lehnt die mit der Änderungsrichtlinie DAC6 eingeführte Anzeigepflicht für grenzüberschreitende Steuergestaltungen ab und fordert, sie mit Blick auf die Bestrebungen der EU-Kommission nach Bürokratieabbau wieder abzuschaffen. Erste Zahlen zeigen, dass vergleichsweise geringe Meldezahlen enormen Kosten gegenüberstehen, wobei die Höhe der steuerlichen Mehreinnahmen einer Anzeigepflicht unklar bleibt. Zudem äußerte eine vom FISC-Ausschuss des EU-Parlaments in Auftrag gegebene Studie aus März 2022 deutliche Kritik an der vagen Ausgestaltung der Anzeigepflicht. Näheres kann der ausführlichen Stellungnahme der Wirtschaftsprüferkammer auf Deutsch und Englisch entnommen werden.
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Response to Report on the application of the General Data Protection Regulation

7 Feb 2024

Sehr geehrte Damen und Herren, anbei dürfen wir Ihnen die Stellungnahme der Wirtschaftsprüferkammer zur Initiative der Europäischen Kommission Bericht über die Datenschutz-Grundverordnung übermitteln. Wir würden uns freuen, wenn unsere Anregungen im Rahmen der weiteren Beratungen berücksichtigt werden. Mit freundlichen Grüßen Wirtschaftsprüferkammer
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Response to Adjusting size criteria for inflation in the Accounting Directive to define micro, small and medium-sized enterprises

5 Oct 2023

Ladies and gentlemen, The WPK would like to thank you for the opportunity to comment on the proposal to amend the thresholds in the Accounting Directive for determining the size category of a company to account for the impact of inflation. We can understand the Commission's considerations to adjust the thresholds, which have remained unchanged since 2013, due to the increase in inflation since then. We also welcome the Commission's intention to relieve in particular small and medium-sized enterprises of unnecessary bureaucratic burdens. The increase in the thresholds will have the effect that a number of companies will be classified as small instead of medium-sized companies and therefore no longer be subject to a statutory audit in future. The exemption from the audit requirement will not bring a significant relief in practice. On the one hand, some banks, investors or other stakeholders may continue to insist on an external audit. On the other hand, the associated signal is fatal, as it creates the impression that the statutory audit is an unnecessary burden for companies, which can be dispensed with discretionarily. This is by no means the case. The statutory audit represents an important seal of quality for the financial information of the audited companies. It not only helps to ensure the financial integrity of the audited company and the accuracy of the annual financial statements, but also strengthens public confidence in the proper functioning of the markets. This critical examination by the auditor of the financial statements is an important prerequisite that companies are able to meet their obligations to investors and creditors, thus creating a solid foundation for transparent and trustworthy business practices. As a result, the statutory audit contributes significantly to the stability and integrity of the entire economic system by ensuring that economic processes are based on reliable and responsible information. If the statutory audit requirement is waived in respect of certain entities, there is a risk of a loss of quality of financial reporting entailing negative effects on the informative value of the financial statements. With the discontinuation of the statutory audit requirement, the risk of fraud and error in the financial statements is likely to increase. This circumstance may also have a negative impact on the business activities and the refinancing of the companies concerned. Reliable information in the form of audited financial statements is an essential basis for the efficient functioning of the national and international goods and financial markets. This is all the more true in times of heightened economic and ecological uncertainty. Companies need a reliable framework within which they can operate and develop. As far as formerly large companies are concerned that will be classified as medium-sized companies due to the proposed higher thresholds in future, the relief in respect of the financial statements will be restricted to the omission of some notes disclosures, the combination of some items in the profit and loss account etc. In addition, simplifications are conceivable in particular with regard to the management report and publication. However, these companies will also be relieved from the preparation and audit of the sustainability reporting which will have a much bigger impact. Whether the exemption of such companies from the sustainability reporting requirement is a desirable consequence in the light of the sustainability targets of the European Union is questionable. In general, we believe that there are better ways to effectively and noticeably relieve companies of avoidable bureaucratic burdens.
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Response to Enhancing the convergence of insolvency laws

13 Mar 2023

Sehr geehrte Damen und Herren, wir dürfen Ihnen die Stellungnahme der Wirtschaftsprüferkammer zu Kommissionsvorschlag für eine Richtlinie zur Harmonisierung bestimmter Aspekte des Insolvenzrechts übermitteln. Wir würden uns freuen, wenn unsere Anregungen im Rahmen der weiteren Beratungen berücksichtigt werden. Mit freundlichen Grüßen Wirtschaftsprüferkammer
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Response to Tackling the role of enablers involved in facilitating tax evasion and aggressive tax planning in the European Union

11 Oct 2022

Anbei erhalten Sie eine Stellungnahme der Wirtschaftsprüferkammer.
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Response to Revision of Non-Financial Reporting Directive

22 Jun 2021

Please find attached our Comment Letter on the Proposal for a Corporate Sustainability Reporting Directive.
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Meeting with Günther Oettinger (Commissioner)

14 Oct 2019 · Economic outlook

Meeting with Günther Oettinger (Commissioner)

23 Oct 2017 · services package