MORISON Köln AG

Martin Kowol

Martin Kowol

Main areas of activity

Analysing dependent company reports
Analysing internal auditing
Analysing security deposits
Analysing share capital increase
Analysing statements of accountability
Assessing compliance to company performance criteria
Assessing feasibility of financial planning
Assurance
Assurance reviewing internal control systems and business processes
Auditing annual and interim financial statements
Auditing annual financial statements according to HGB, IAS and US GAAP
Auditing pursuant to German Law on Budgetary Principles for Federation and Länder (Haushaltsgrundsatzgesetz)
Balance sheet analysis for equity carve outs
Due diligence examinations
Evaluating Board’s (long-form) audit report for submission to Supervisory Board
Financial auditing of going concern basis
Form change auditing (mergers, spin-offs, form changes)
Formation auditing
Management review
Pre-IPO audit and assurance
Quality control and assessment of quality management systems
Reviewing risk assessment and early warning systems
Reviewing securities pursuant to WpHG (Securities Trading Act)
Special auditing according to § 44 KWG (German banking act)
Special auditing according to stock corporation law
ValueReporting

Vita

1988 Born in Cologne
2009 Employment by our partnership
2011 Graduation Bachelor of Laws
2014 Graduation Master of Laws
2015 Appointed as Tax Accountant