Adherence to compliance requirements

Adhere to compliance requirements and auditing acceptability

This is an often significantly underestimated topic to which a number of requirements apply. That is why our software has been tested and certified by Ebner Stolz (Link) according to the latest compliance requirements and auditing acceptability of processes according to the Institute of Auditors PS 880.

The software has been certified according to the following legal requirements:

Compliance, security and control requirements, and auditing acceptability in accordance with

• Principles of proper bookkeeping when using information technology (IDW RS FAIT)
• Rules of proper accounting systems when using electronic archiving procedures (IDW RS FAIT 3)
• Principles of proper IT-based accounting systems (GoBD)
• Rules for data access and the verifiability of digital documents (GoBD)
• VOI – Verband Organisations- und Informationssysteme e.V. „Code of Practice“ (CoP)

Fiscal Code

• § 140 AO: Mandatory accounting
• § 146 AO: Bookkeeping and record
• § 147 AO: Storage of documents

Commercial Code

• § 238 HGB: Mandatory accounting
• § 239 HGB: Keeping of books of account
• § 257 HGB: Record retention periods and record retention requirements
• § 261 HGB: Documents on image and data carriers