Institut der Wirtschaftsprüfer in Deutschland
Institut der Wirtschaftsprüfer in Deutschland e. V. | |
| Abbreviation | IDW |
|---|---|
| Predecessor | Institut für das Revisions- und Treuhandwesen (IRT: 1930–1932) |
| Founded | 1932 (renaming of IRT) |
| Founder | Verband deutscher Bücherrevisionen (VDB), Fachgruppe der Treuhänder im Verband Deutscher Diplom-Kaufleute (VDDK), Verband Deutscher Treuhand- und Revisionsgesellschaften e.V., and Reichsbund Deutscher Treuhand-Aktiengesellschaften (established predecessor IRT in 1930) |
| Type | Professional association (voluntary membership), Not-for-profit |
| Focus | Auditing, Accounting, Professional Regulation |
| Headquarters | Roßstraße 74, 40476 Düsseldorf |
| Location |
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| Coordinates | 51°14′46″N 6°46′43″E / 51.2461°N 6.7785°E |
| Products | IDW Verlautbarungen, Das WP Handbuch, WPg – Die Wirtschaftsprüfung (Journal), IDW Standards, MAIK (AI-powered digital tool) |
| Membership | 12,909 (2024) |
Key people | Ingmar Rega (President), Melanie Sack (Chair of the Executive Board), Torsten Moser, Daniel P. Siegel (Executive Board members), Dr. Britta van den Eynden (CEO, Verlag), Dr. Henrik Solmecke (CEO, Akademie) |
| Affiliations | International Federation of Accountants (IFAC), Accountancy Europe, DRSC, BFB |
| Staff | ~130 employees (IDW e.V.), including 34 WP, StB, or Attorney qualifications |
| Website | www.idw.de |
| Remarks | Subsidiaries: IDW Verlag GmbH and IDW Akademie GmbH. Organised into 12 regional state groups (Landesgruppen) supported by 7 regional offices. Combined Total Assets (2023) for subsidiaries: IDW Verlag (€8.17M) + IDW Akademie (€3.77M) = €11.94M. |
Institute der Wirtschaftsprüfer in Deutschland e.V. (Institute of Public Auditors in Germany, Incorporated Association - IDW) is a privately run organization based in Düsseldorf established to serve its members who comprise both individual Wirtschaftsprüfers (German Public Auditors) and Wirtschaftsprüfungsgesellschaften (German Public Audit firms) (Bylaws §1, §3). The IDW was established on a voluntary basis rather than having been established under German law. In accordance with its Articles of Incorporation, the IDW does not operate as a commercial business and is a not-for-profit organization (Bylaws §2 Sec. 5). Membership as of 31 December 2024 was 12,909 full members, of whom 11,782 were German public auditors (91% of all German public auditors) and 1,127 were German public audit firms (Bylaws §4 Sec. 4).