Dirk Holzheimer has many years of professional experience in auditing. His core activities are "Financial Services"; here he is responsible in particular for the technical and organisational management of audit and advisory engagements for banks and financial services institutions. Dirk Holzheimer also is director of Grant Thornton Germany Revisionsunion GmbH, a joint venture of Grant Thornton AG and a related company of cooperative auditing associations. Revisionsunion also specialises in providing audit and advisory services in the financial services sector and in assisting internationally operating cooperative businesses.
Fields of expertise
- Statutory audits of financial statements under special consideration of industry-specific standards (German Banking Act [KWG], Ordinance on Accounting for Banks [RechKredV], Audit Report Directive [PrüfbV] etc.)
- Audits according to Sec. 36 of the German Securities Trading Act [WpHG]
- Audits of the risk management system in conformity with section 25a KWG and the minimum requirements for risk management [MaRisk]
- Audit of compliance with the provisions of the Money Laundering Act [GWG]
- Taking charge of internal audit in whole or in part in conformity with regulatory law
- Auditing and certifying EMIR compliance under section 20 WpHG for non-financial service businesses
Memberships
- Member of the "Factoring and Leasing" working group of the IDW
Publications
Änderungen im Jahresabschluss und Lagebericht von Factoring- und Finanzierungsleasinggesellschaften durch Berücksichtigung der §§ 340ff. HGB und der Verordnung über die Rechnungslegung der Kreditinstitute und Finanzdienstleistungsinstitute (RechKredV) [Amendments to financial statements and management reports of factoring and finance leasing companies taking account of sections 340 et seq. Commercial Code [HGB] and the Ordinance on Accounting for Banks [RechKredV]] in: IDW Special print, Düsseldorf 2010
Recent article
Neue Bankenabgabe, Bilanzierung und Unternehmensbewertung [The new bank levy, accounting and business valuation]
- Diplom-Kaufmann [Graduate in Business Administration]
- Tax Advisor
- German Public Auditor