In early January 2019, the Central Packaging Register first published the auditing guidelines (Section 26(1)(2)(28) of the Packaging Act) for the auditors of declarations of completeness (Section 11(1)(2) of the Packaging Act).
The auditing guidelines serve to ensure the quality and uniformity of the audits. For example, the individual audit fields are described in detail and on-site audits become mandatory for all auditors. Similarly, the minimum information in the audit report, which must be submitted electronically along with the declaration of completeness by 15 May of the given year to the Central Packaging Register (LUCID register), is explained in full in the audit guidelines. The audit standard IDW PH 9.950.3 has been replaced by the audit guidelines.
Tax advisors and public auditors are in this respect subject to twofold oversight, since the Federal Chamber of Tax Advisors (the Tax Advisors’ Act) and the Chamber of Public Auditors (the Public Auditors’ Code) remain fully responsible for the professional oversight of their members. The legal provisions have, however, not been aligned with each other.