In the last issue, we informed you about the European audit priorities for the coming year. BaFin has now published a national audit focus on 27 November 2025. According to this, BaFin will focus on how companies address the consequences of macroeconomic changes in the management reports of their annual and consolidated financial statements. We go into more detail on the audit focus in the top topic.
We have also prepared other topics relating to sustainability reporting and HGB and IFRS accounting for you.
I would also like to draw your attention to the IFRS model consolidated financial statements (MKA) 2025 posted on our website under "Publications".
As this year draws to a close, we would like to thank you for your trust and interest in KPMG Accounting News. We wish you and your loved ones a peaceful Christmas, relaxing holidays and a successful start to a new year full of opportunities and sustainable prospects.
