Analysis and evaluation of your financial stability
At what point did insolvency occur within the meaning of §17 InsO?
Was there impending insolvency at the time of the assessment as per §18 InsO?
As publicly appointed and sworn experts for insolvency investigations by the Cologne Chamber of Industry and Commerce and the Saarland Chamber of Industry and Commerce, we prepare court-certified expert reports on the following issues, among others:
The determination of the insolvency maturity is often important in cases of insolvency avoidance according to §§ 129-144 InsO, in the context of the liability of managing directors according to § 64 GmbHG, but also in criminal offences such as late filing for insolvency and fraud. This is because liability claims against the managing director often arise as a result of corporate crises or insolvencies. In this situation, the managing director is exposed to high risks, also from a criminal law perspective.
In this regard, our services also extend to the following questions:
- When did a corporate crisis exist?
- Were the accounting records and financial statements manipulated?
- Did the accounting records and financial statements comply with the principles of proper accounting (GAAP)?
- Was assets transferred?
- Were there acts of fraud?
Whether you are considering how to proceed in the run-up to insolvency or in ongoing civil, investigative or criminal proceedings: We provide you with a sound basis for decision-making.
