Deutschlands beste Wirtschaftsprüfer 2022/23

Germany's best auditors 2022/23

Financial audit

Audits of annual accounts and consolidated financial statement

VOTUM AG has continuously and consistently developed the organization and processes of annual and consolidated financial statement audits. We offer all services in the field of non-compulsory and statutory annual and consolidated financial statement audits. This can also be done in accordance with international accounting regulations. As a former member of the Accounting and Auditing Committee of the Chamber of public accountants, VOTUM chairman Alexander Leoff participated significantly in the development of the Chamber’s practical advice on scaled financial statement audits.

Due Diligence

In the course of company acquisitions, we perform comprehensive financial, tax and business audits of the company to be acquired. In general, we involve our attorneys in the audit for legal aspects. Systematic concentration on value-determining factors and mutual analysis by auditors, tax consultants and attorneys ensures efficiency and optimizes the benefits of due diligence audits. We develop alternatives for the financial accounting of the transaction, including the purchase price allocation.


The fulfillment of the statutory requirements (compliance) is often seen, in particular by medium-sized businesses, as a cost-generating “necessary evil”. The acceptance of compliance systems is accordingly low within medium-sized businesses. But especially for medium-sized businesses, resources invested in compliance helps improve the efficiency of the finance and accounting of the business, and thus the performance of the entire company.

The risk field of a company is eased significantly by the independent and objective assessment of an internal audit. With its auditing measures and active consultation, the internal audit contributes significantly toward improving the organizational processes and efficiency of the control system of a company.

Whether in the creation of a new audit or building on existing audit activities, VOTUM AG offers comprehensive know-how so the internal audit complies with the professional standards and takes the company-specific core risks into account. The review and optimization of existing control systems is also one of our core competences.

Valuation of companies

Our broad-ranging experience allows us to offer our clients the full range of approaches to corporate valuations. We select the optimum process in any given case and make substantiated valuations for our clients.


Having successfully completed a large number of projects and publications, VOTUM AG has extensive expertise in international financial accounting. We also offer routine advice in terms of preparing the annual accounts after converting to IFRS and make comments on the financial implications of legal structures.

We also offer IFRS staff training sessions, specifically geared to the requirements and needs of the company. In addition, we offer regular seminars and training courses on current updates in international accounting with potential impacts on the relevant company.