{"id":1319,"date":"2019-03-28T11:51:24","date_gmt":"2019-03-28T09:51:24","guid":{"rendered":"https:\/\/www.gpsm.net\/new-test-guidelines-for-declaration-of-completeness-auditors\/"},"modified":"2025-10-20T20:53:49","modified_gmt":"2025-10-20T18:53:49","slug":"new-test-guidelines-for-declaration-of-completeness-auditors","status":"publish","type":"post","link":"https:\/\/www.gpsm.net\/en\/new-test-guidelines-for-declaration-of-completeness-auditors\/","title":{"rendered":"New test guidelines for declaration of completeness auditors"},"content":{"rendered":"<p>On November 19, 2024, the Central Packaging Register published the revised 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).<\/p>\n<p>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.<\/p>\n<p>Tax advisors and public auditors are in this respect subject to twofold oversight, since the Federal Chamber of Tax Advisors (the Tax Advisors\u2019 Act) and the Chamber of Public Auditors (the Public Auditors\u2019 Code) remain fully responsible for the professional oversight of their members. The legal provisions have, however, not been aligned with each other.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On November 19, 2024, the Central Packaging Register published the revised auditing guidelines (Section 26(1)(2)(28) of the Packaging Act) for the auditors of declarations of completeness (Section 11(1)(2) of the [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[57],"tags":[],"class_list":["post-1319","post","type-post","status-publish","format-standard","hentry","category-consultancy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New test guidelines for declaration of completeness auditors - GPSM GmbH Wirtschaftspr\u00fcfungsgesellschaft M\u00fcnchen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gpsm.net\/en\/new-test-guidelines-for-declaration-of-completeness-auditors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New test guidelines for declaration of completeness auditors - 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