Martin Kowol
Master of Laws, Auditor, Tax Consultant
Tel. +49 221 9355 21-33
secretariat: Ms. Zimmermann
Fax +49 221 9355 21-98
martin.kowol@morison-koeln.de
Rhein-Carré Oststraße 11-13, 50996 Köln
Main areas of activity
- Special auditing according to stock corporation law
- Assurance
- Evaluating Board’s (long-form) audit report for submission to Supervisory Board
- Reviewing securities pursuant to WpHG (Securities Trading Act)
- Analysing security deposits
- Due diligence examinations
- Management review
- Formation auditing
- Auditing annual financial statements according to HGB, IAS and US GAAP
- Auditing annual and interim financial statements
- Analysing share capital increase
- Assessing compliance to company performance criteria
- Analysing internal auditing
- Assessing feasibility of financial planning
- Analysing dependent company reports
- Assurance reviewing internal control systems and business processes
- Reviewing risk assessment and early warning systems
- Pre-IPO audit and assurance
- Audit according to § 53 Haushaltsgrundsätzegesetz
- Form change auditing (mergers, spin-offs, form changes)
- Balance sheet analysis for equity carve outs
- Analysing statements of accountability
- Quality control and assessment of quality management systems
- Special auditing according to § 44 KWG (German banking act)
- Transition to Financial International Reporting Standards (IFRS)
- Value Reporting
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 |
| 2020 | Admission as partner |
Other
| Memberships | Steuerberaterkammer Köln |
| Foreign Languages | English |