Draft of the External Audit Regulations
The external tax audit is increasingly becoming the focus of modernisation and of the efforts to speed up of procedures. The newly proposed external audit regulations are intended to contribute to this.
The Federal Ministry of Finance has put forward a draft of the External Audit Regulations (Außenprüfungsordnung, ApO), which is intended to replace the previous Tax Audit Regulations (Betriebsprüfungsordnung, BpO 2000). This draft takes into account, in particular, the amendments to the German Fiscal Code that were introduced via the Act to Transpose the Directive (EU) 2021/514 (DAC7), as well as the modernisation of legislation related to taxation procedures. In terms of content, the Apo will cover all external audits, as was already the case under BpO 2000, and will thus continue to ensure that there is a broad scope of application.
Apart from adapting legislation to the current legal situation, the draft includes a number of structural changes. The aims are primarily to speed up audit procedures and to enhance the efficiency of the cooperation between the audit offices of the federal states and the Federal Central Tax Office. In this context, a more cooperative auditing approach will be adopted. Moreover, the planned strengthening of the role of the lead group auditor is worth highlighting. In the future, the latter will be expected to play a key role in coordinating and conducting audits in group structures and at the affiliated companies.
