Revisionsverband

Revisionsverband is a term used in German-speaking countries for a professional association of auditors and revision experts. It is typically organized as a non-profit body that represents its members and provides services related to audits, revisions of financial statements, and governance processes. The organization aims to support professional standards, ethics, and quality in the revision field and to strengthen trust in financial reporting.

The core functions of a Revisionsverband include developing and disseminating professional standards and guidelines, promoting continuing education and training for practitioners, and organizing quality assurance activities such as peer reviews or accreditation programs for member firms. It often acts as a representative voice for the profession in relations with authorities, clients, and the public, and it may publish methodologies, templates, and best practices to aid practitioners in their work.

Membership typically comprises individual auditors and audit firms that perform revisions for various entities, including companies, associations, cooperatives, and nonprofit organizations. Members are usually required to adhere to a code of conduct, participate in ongoing education, and pay membership dues. Some Revisionsverbände operate under national or regional regulation and collaborate with other professional bodies and standard-setters to align practice with accepted norms.

Relation to external audits varies by jurisdiction, but a Revisionsverband is generally not the auditor itself. Instead, it acts as an umbrella organization that supports practitioners, coordinates quality control efforts, and advocates for the profession. By fostering professional standards and education, it contributes to the reliability of financial reporting and governance across the economy.