Thorsten Schmidt has many years of experience in the auditing of financial statements and consolidated financial statements for various industries. He is an expert in all the continuous developments in the law and the professional rules in fields of accountancy and audits of financial statements, conducting internal and external seminars for staff members and clients.
Fields of expertise
- Audits of financial statements and consolidated financial statements
- Preparation of financial statements and consolidated financial statements
- Business valuations, Special-purpose audits
- ICS audits, audits in accordance with § 53 HGrG, DCGK
- MaBV audits
Memberships
- Member of the Advisory Board of the FACT master's programme of HTW Berlin (University of Applied Sciences)
- Member of the Advisory Board of the Dual bachelor’s programme in Auditing at the European University Viadrina Frankfurt (Oder)
- Various publications (technical papers, commentaries)
Publications
- Kühnberger, M./Schmidt, T., Kommentierung § 33 GenG, § 33 GenG Anhang, in Hillebrand/ Keßler (Hrsg.), Berliner Kommentar zum Genossenschaftsgesetz, 3rd edition (Freiburg 2019)
- Schmidt, T., Kommentierung § 321 HGB, in: Petersen/Zwirner (Hrsg.), Handbuch Bilanzrecht, 2nd edition, Köln 2018
- Schmidt, T., Kommentierung § 322 HGB, in: Petersen/Zwirner (Hrsg.), Handbuch Bilanzrecht, 2nd edition, Köln 2018
- Kühnberger, M./Schmidt, T., Kommentierung §§ 336–339 HGB, in: Kirsch (Hrsg.), BilR – eKommentar, www.stotax-portal.de, Bonn 2015 et seq.
- Kühnberger, M./Schmidt, T., Kommentierung § 33 GenG, § 33 GenG Anhang, in: Hillebrand/ Keßler (Hrsg.), Berliner Kommentar zum Genossenschaftsgesetz, 2nd edition, Hamburg 2010
- Kühnberger, M./Schmidt, T., Die Rechnungslegung der Genossenschaften, Hamburg 2002
- Kühnberger, M./Schmidt, T., Erfolgsausweis deutscher Aktienkonzerne. Theoretische Grundlagen und empirische Analyse, Wiesbaden 1998
Qualifications
- German Public Auditor
- Tax Consultant
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