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In forceInstitutions: audit report data (national)Last checked 11 November 2026

Audit report data overview, PrüfbV (SON01, SON02, SON04, SON05, SON06)

A regulatory return listed by the Deutsche Bundesbank, Germany.

Forms attached to an institution's audit report under Section 70 PrüfbV, giving the supervisor information beyond the published annual accounts, such as net assets, results of operations and lending business. Source

The facts

Who files
Submitted with the audit report (by the auditor, Section 26(1) KWG). SON01: credit institutions and financial services institutions of groups I and II; SON02 (also): building and loan associations; SON04: financial services institutions of groups IIIa and IIIb. Source
How often
With each annual audit report. Source
Deadline
Together with the audit report, which the auditor submits without delay after the audit is completed (Section 26(1) KWG). Source
Format
Other. Not stated for KWG institutions on the pages read: the PrüfbV page links the auditors' ExtraNet information sheet, but that sheet and the NExt naming rules cover only audit reports under Section 76 WpIG. Source
How it is filed
Filing routes recorded for the Bundesbank: PRISMA (Bundesbank reporting line for supervisory reports); ExtraNet; NExt. See how firms file with the Bundesbank.
Status
In force
Legal basis
Group
Institutions: audit report data (national)

Templates (5)

The tables and forms inside the return. Plain name first, the Bundesbank's code in brackets.

  • Data overview for credit institutions and financial services institutions of groups I and II (Annex 1) (SON01)
  • Supplementary data overview for building and loan associations (Annex 2) (SON02)
  • Data overview for financial services institutions of groups IIIa and IIIb (Annex 4) (SON04)
  • Data overview for institutions that have outsourced activities (Annex 5) (SON05)
  • Questionnaire under Section 27 PrüfbV (Annex 6) (SON06)

PDF forms in the Bundesbank's PrüfbV data overview zip (SON03 was repealed). Source

Validation rules

No published validation rules were found for this return. No rules published; the SON01 notes explain the items. Source

Public data

No published data from this return was found. No data from this return published by the Bundesbank was found on the pages checked. Source

Official documents (7)

The Bundesbank's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see Bundesbank's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Deutsche Bundesbank (https://www.bundesbank.de). Documents copied here are unchanged. The plain-English summaries are Line4's own; the Deutsche Bundesbank does not endorse this library.

Last checked 11 November 2026.