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IDW audit note KWKG

Automatically translated with deepl.com.

The complete IDW Audit Guidelines 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 auditing annual accounts in accordance with the German Combined Heat and Power Act (KWKG).

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

IDW Auditing Guideline: IDW PH 9.970.24 (in German)

Specifics of the audits pursuant to Section 55(1), second sentence, of the Energy Act (EnFG) and the reporting pursuant to Section 52(2a) of the Energy Act (EnFG) by electricity-intensive companies and application customers regarding grid withdrawals subject to levies for the calendar year 2025 (IDW PH 9.970.24 (02.2026))

IDW audit opinion: IDW PH 9.970.22 (in German)

Special features of the review pursuant to Section 55(1), second sentence, of the Energy Act (EnFG) of a grid user’s list of specific consumption points with reduced charges for the calendar year 2025. (IDW PH 9.970.22 (02. 2026)).

IDW auditing advice: IDW PH 9.970.23 (in German)

Special features of the audits pursuant to Section 55(1), first sentence, of the Energy Industry Act (EnFG) of a grid operator’s consolidated final accounts in connection with the Combined Heat and Power Act for the calendar year 2025. (IDW PH 9.970.23 (02.2026))

IDW Audit Standard: IDW PH 9.970.30 (in German)

Special Features of the Audit Pursuant to Section 19(2), Sentence 15 of the StromNEV in Conjunction with Section 30(1)(7) of the KWKG 2016 of a Network Operator’s Annual Statement of Lost Grid Fee Revenues for the Calendar Year 2025 (IDW PH 9.970.30 (02.2026) )