[linguise]

Examination of insolvency application reasons
(IDW S 11) Create security in the crisis


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In the corporate crisis, it is of outstanding importance that an ongoing examination is carried out, whether an insolvency maturity and thus an obligation to apply. Only through a professional examination can liability hazards or even a criminal liability of the management can be excluded. In addition to the legal regulations, this depends on in-depth knowledge of the relevant BGH case law. A distinction must be made between (impending) insolvency and over -indebtedness. For the methodology of the examination, the standards of the Institute of Auditors (IDW S11) are particularly decisive. At Aderhold, we have both the legal and business know-how in order to recognize the existence of bankruptcy reasons for bankruptcy and to reliably advise the management.

Aderhold auditor/tax consultant


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