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GObS

As benchmark to assess adherence to the legal provisions of the trade and tax law (Par. 238 et seq. German Commercial Code (HGB), and Par. 140 - 148 AO) the following have been referred to:

- the generally accepted accounting principles (GoB) in the BMF (German Ministry of Finance)letter of 7. November 1995 on the "Generally accepted principles of computer based accounting systems" (GoBS), and the BMF (German Ministry of Finance) letter regarding the "Principles of data access and auditing of digital documents (GDPdU)" of 16. July 2001,

- the report of the Technical Committee on Information Technology (FAIT) of the Institute of Certified Public Accountants in Deutschland e.V. (IDW) on "Generally accepted accounting principles for the use of information technology" (IDW RS FAIT 1),

- and the report of the Technical Committee on Information Technology (FAIT) of the Institute of Certified Public Accountants in Deutschland e.V. (IDW) on "Principles of proper accounting when using electronic archiving procedures".​