Kehrtwende bei Krypto-Besteuerung in Deutschland in Sicht
September 10, 2026
Integrity through independence.
From seamless financial records to timely disclosure: We consolidate your financial documentation into a vetted audit file to minimize reconciliation needs between accounting and auditors and accelerate the audit process. We facilitate and manage communication and coordination between your accounting team and top-tier, independent statutory auditors to ensure maximum transparency and legal certainty, seamlessly handling your audit coordination.
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1. Pre-Audit Clearing
Preparation of accounting data according to IFRS/GAAP standards. Identification and clarification of potential queries in advance (plausibility check). Compilation of the 'Audit File' to reduce revisions.
2. Independent Interface Management
Selection of and coordination with renowned Maltese auditors. Management of the information flow as the central point of contact for the auditor. Professional support with complex tax law questions during the audit.
3. Final Review & Submission
Joint review of the audit report. Final submission to the Malta Business Registry (MBR) and the Commissioner for Revenue (CfR). Archiving and processing of results for future tax planning.
1. Why does a Maltese company strictly have to be audited?
Answer: Maltese company law (Companies Act) stipulates that corporate groups (Holding, Trading) registered in Malta must have their annual financial statements audited by an independent Certified Public Auditor licensed in Malta, regardless of their turnover size or activity status. Only a successfully certified audit forms the legal basis for submitting financial statements and realizing Malta tax advantages (Tax Unit, Tax Refund).
2. How does the audit coordination between the law firm and the auditors work?
Answer: To make the process as smooth and efficient as possible for you, the firm acts in cooperation with our advisory company (KME Consulting) as the central control hub. We prepare your ongoing bookkeeping and annual financial statements. The actual audit is then conducted by independent, external auditors who have been integrated into our firm's workflows as independent experts for many years. You do not need to worry about communicating with the auditor—we coordinate the entire data exchange, answer queries, and bring the audit directly to a close for you.
3. Why are the auditors external and not directly employed by the firm?
Answer: This is what the law requires of us: Under Maltese law and international professional standards, a company's bookkeeping and the subsequent audit must be strictly separated from each other. Under applicable law, an internal employee of our firm is not permitted to audit your balance sheet, as this would lack the statutory requirement of auditor independence. Through our established network of longstanding, external statutory auditors, we ensure 100% compliance with these mandatory independence requirements, while providing you with the efficiency and seamless coordination of a well-rehearsed team. You simply authorize the audit, and we independently manage and execute the entire audit coordination on your behalf.
4. What documents do I need to provide for audit coordination?
Answer: Since we already handle your ongoing bookkeeping and administration, we already have most of the documents at hand. For the audit, we additionally coordinate, primarily, the so-called audit evidence. These include bank-confirmed account statements as of the reporting date (bank confirmations), contracts for major transactions, invoices, and proof of the physical location of assets (e.g., wallet screenshots for crypto structures or logbooks for yachts). We request these documents from you in a structured manner as soon as the audit phase begins.
5. What happens if the auditor finds discrepancies during the audit?
Answer: Since our accountants subject the management accounts to a rigorous internal quality control in advance, unforeseen issues are rare. If an auditor should nevertheless have a detailed question about an entry or a contract, we usually clarify this directly and informally with the auditor as part of our coordination. Thanks to years of collaboration, our external partners know exactly how we book and document. This saves you time-consuming queries and guarantees a legally secure, clean audit opinion.
In Malta, accounting and auditing must be strictly separated—a principle that we at Kresse Law consistently live by. We do not view audit coordination as mere data transfer, but as strategic guidance. Through our coordination, we ensure that the auditor receives all relevant information precisely and in the right context. This accelerates the process, minimizes queries, and strengthens your company's credibility with banks and authorities.
We support you in the field of audit coordination with legally secure planning, precise execution, and personal guidance in Malta.
