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Archive IDW audit note

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IDW audit note of previous years

Audit notes from the Institute of Public Auditors in Germany (IDW) are published annually by the institute's own publishing house.  Here you will find an excerpt for final EEG statements of a distribution network operator or for electricity supply companies, electricity cost-intensive companies, end consumers and self-suppliers for previous years.

The complete IDW audit instructions were published in the IDW Life magazine. They can also be obtained from IDW Verlag GmbH. 

The Institute of Public Auditors in Germany (IDW) has issued the following audit instructions for the audit of the final accounts under the EEG.

IDW TEST REFERENCE: IDW PH 9.970.11(IN GERMAN)

SPECIAL FEATURES OF THE AUDIT PURSUANT TO SECTION 75 SENTENCE 1 EEG 2021 OF THE SUMMARIZED FINAL STATEMENT OF A NETWORK OPERATOR FOR THE CALENDAR YEAR 2022 (IDW PH 9.970.11)

IDW TEST REFERENCE: IDW PH 9.970.12 (IN GERMAN)

SPECIAL FEATURES OF THE AUDITS PURSUANT TO SECTION 66 PARA. 1 ENFG IN CONJUNCTION WITH SECTION 75 SENTENCE 2 EEG 2021, SECTION 30 PARA. 1 NO. 5 KWKG 2020 AND § 17f ABS. 5 SENTENCE 2 ENWG IN CONJUNCTION WITH SECTION 30 PARA. 1 NO. 5 KWKG 2020 OF THE INVOICES OF ELECTRICITY SUPPLY COMPANIES, ELECTRICITY COST-INTENSIVE COMPANIES, FINAL CONSUMERS AND SELF-SUPPLIERS FOR THE CALENDAR YEAR 2022 (IDW PH 9.970.12)

IDW TEST REFERENCE: IDW PH 9.970.11(IN GERMAN)

SPECIAL FEATURES OF THE AUDIT PURSUANT TO SECTION 75 SENTENCE 1 EEG 2021 OF A NETWORK OPERATOR'S SUMMARIZED FINAL STATEMENT FOR THE CALENDAR YEAR 2021 (IDW PH 9.970.11)

IDW TEST REFERENCE: IDW PH 9.970.12 (IN GERMAN)

SPECIAL FEATURES OF AUDITS IN ACCORDANCE WITH § 75 sentence 2, § 104 para. 10 sentence 3 EEG 2021, § 30 para. 1 no. 5 KWKG 2020 and § 17f para. 5 sentence 2 EnWG in conjunction with § 30 para. 1 no. 5 KWKG 2020. § section 30 (1) no. 5 KWKG 2020 OF THE ACCOUNTS OF ELECTRICITY SUPPLY COMPANIES, ELECTRICITY COST-INENSIVE ENTERPRISES, LATEST CONSUMERS AND PROPERTY SUPPLIERS FOR THE CALENDAR YEAR 2021 (IDW PH 9.970.12)

IDW TEST REFERENCE: IDW PH 9.970.11 (IN GERMAN)

SPECIAL FEATURES OF THE AUDIT PURSUANT TO SECTION 75 SENTENCE 1 EEG 2017 OF THE SUMMARIZED FINAL STATEMENT OF A NETWORK OPERATOR FOR THE CALENDAR YEAR 2020 (IDW PH 9.970.11)

IDW TEST REFERENCE: IDW PH 9.970.12 (IN GERMAN)

SPECIAL FEATURES OF THE AUDITS PURSUANT TO SECTION 75 SENTENCE 2 EEG 2017, SECTION 30 PARA. 1 NO. 5 KWKG AND SECTION 17F PARA. 5 SENTENCE 2 ENWG IN CONJUNCTION WITH SECTION 30 PARA. 1 NO. 5 KWKG OF THE BILLS OF ELECTRICITY SUPPLY COMPANIES, ELECTRICITY COST-INTENSIVE COMPANIES, FINAL CONSUMERS AND SELF-SUPPLIERS FOR THE CALENDAR YEAR 2020 (IDW PH 9.970.12)

IDW TEST REFERENCE: IDW PH 9.970.11(IN GERMAN)

IDW AUDIT NOTE: SPECIAL FEATURES OF THE AUDIT PURSUANT TO SECTION 75 SENTENCE 1 EEG 2017 OF THE SUMMARIZED FINAL STATEMENT OF A NETWORK OPERATOR FOR THE CALENDAR YEAR 2019 (IDW PH 9.970.11)

IDW TEST REFERENCE: IDW PH 9.970.12 (IN GERMAN)

IDW AUDIT NOTE:SPECIAL FEATURES OF THE AUDITS PURSUANT TO SECTION 75 SENTENCE 2 EEG 2017, SECTION 30 PARA. 1 NO. 5 KWKG AND § 17F PARA. 5 SENTENCE 2 ENWG IN CONJUNCTION WITH SECTION 30 PARA. 1 NO. 5 KWKG OF THE BILLS OF ELECTRICITY SUPPLY COMPANIES, ELECTRICITY COST-INTENSIVE COMPANIES, FINAL CONSUMERS AND SELF-SUPPLIERS FOR THE CALENDAR YEAR 2019 (IDW PH 9.970.12)

IDW TEST REFERENCE: IDW PH 9.970.11(IN GERMAN)

SPECIAL FEATURES OF THE AUDIT PURSUANT TO SECTION 75 SENTENCE 1 EEG 2017 OF THE SUMMARIZED FINAL STATEMENT OF A NETWORK OPERATOR FOR THE CALENDAR YEAR 2018 (IDW PH 9.970.11)

IDW TEST REFERENCE: IDW PH 9.970.12 (IN GERMAN)

SPECIAL FEATURES OF THE AUDITS PURSUANT TO SECTION 75 SENTENCE 2 EEG 2017 & SECTION 30 PARA. 1 NO. 5 KWKG OF THE ACCOUNTS OF ELECTRICITY SUPPLY COMPANIES, ELECTRICITY COST-INTENSIVE COMPANIES, FINAL CONSUMERS & SELF-SUPPLIERS FOR THE 2018 CALENDAR YEAR (IDW PH 9.970.12)