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

Audit report annexes of investment firms (WpI-PrüfbV Annexes 1 to 4)

A regulatory return listed by the Deutsche Bundesbank, Germany.

The auditor's report on a small or medium-sized investment firm's annual accounts must include four annexes with organisational and financial data, outsourcing, risk factors and money laundering findings, and other audit findings. Source

The facts

Who files
The external auditor of a small or medium-sized investment firm (Section 76 WpIG). Source
How often
Annually, with the audit report. Source
Deadline
Without delay after the audit is completed (the audit to be completed within five months after the end of the financial year). Source
Format
PDF. The auditor submits the audit report electronically as PDF/A in NExt (business area 'Einreichung Wirtschaftsprüfer', topic 'Einreichen von Prüfungsberichten', file name EWP.P....76WpIG) since 1 June 2026; the ExtraNet route ran in parallel until September 2026. It also goes to BaFin. 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 (4)

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

  • Data overview with organisational and financial information (Annex 1)
  • Activities and processes outsourced to external service providers (Annex 2)
  • Risk factors from the risk analysis (Section 27 WpI-PrüfbV) and classification of money laundering and terrorist financing findings (Annex 3)
  • Other audit findings (Annex 4)

Annexes as described on the Bundesbank page; no form files are linked there. Source

Validation rules

No published validation rules were found for this return. No rules published. 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 (8)

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.

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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.