+49 (0) 211 274 08-569 info@andrespartner.de


Final audit


Our service for insolvency courts

Having an external third party examine the final audit is a matter of trust. Competence and independence are important factors in this context.

From our more than 40 years’ work as insolvency administrators across 15 locations with around 80 employees and more than 2,000 insolvencies under our belt, our employees and us have gained this competence and experience. We employ more than 20 people in the area of bookkeeping who know how to deal with all situations that arise in an insolvency in a way that is prompt and compliant with standard accounting principles.

Accounting in insolvent companies as well as important accrual and deferral criteria are our bread and butter thanks to our work as insolvency administrators. We only examine at locations where we haven't been appointed as administrators to avoid conflicts of interest.

Our services include:

  • Final and interim audit examination as per §66 InsO,
  • Cash audit as per §69 clause 2 InsO,
  • Special audits (e.g. verifying proper conduct and in case of non-compliance with resultant liability claims against the administrator),
  • Verifying the regularity and appropriateness of the desired compensation for the provisional and final insolvency administrator and trustee

Audit/examination scope:

Complete formal examination of the integrity of revenue/expense documentation, their categorisation in the respective process and mathematical accuracy as well as examining the content of administrative instruments used in the process, including checking realisation documents and commissioning third-party services/companies.



Andreas Budnik

+49 (0) 211 274 08-666


Markus Freitag

+49 (0) 211 274 08-666