The requirements on accounting and auditing processes and in the areas of tax, law and training are growing constantly. The globalisation of markets is leading to a new set of legal and basic conditions, e.g. the international accounting standards or the tightening of the regulations on the independence of annual auditors. This means that considerable internal and external resources are required.
In advisory committees and working groups, DGRV’ and member federations’ experts work together. They develop standards and sample instructions for the cooperatives and for cooperative auditing. You can benefit from the results by referring to regularly updated standard works such as the “annual balance sheet of the credit cooperative” (JA Kredit- eG) or the annual balance sheet of the commodity, service and agricultural cooperatives (JA Waren- eG).
Furthermore, work files are available for supervisory board members of cooperative banks and of commodity, service and agricultural cooperatives. The DGRV series, which is comprised of various works on selected subjects, includes the basics of cooperative law and how it is put into practice.