Welche Themen werden im KMU Treuhand Zertifikatslehrgang behandelt?

What topics are covered in the SME fiduciary certificate course?

The KMU Treuhand certificate course provides practice-oriented knowledge in the areas of law and auditing, specifically geared towards small and medium-sized enterprises (SMEs). The continuing education, further training is divided into two main topics: SME law and SME auditing.


SME law in the SME fiduciary certificate course deals with central legal and tax principles:

  • Company law
  • Social security law
  • Indirect taxes (e.g. value added tax)
  • Direct taxes (e.g. income and profit tax)
  • Accounting law


SME Audit provides specialist knowledge for conducting audits and specific audit assignments:

  • Principles of the limited audit
  • Mandate acceptance and audit planning
  • Audit of assets and liabilities
  • Audit of the income statement and the notes
  • Special tests
  • Legal framework
  • Responsibilities and liability
  • Preparation of the report


The content of the SME fiduciary certificate course provides a sound basis for specialists who work in the fiduciary sector or aspire to do so. They promote an understanding of legal contexts and the safe application of audit procedures in the SME environment.

As the content of the KMU Treuhand certificate course can vary slightly depending on the training provider, it is advisable to enquire about the exact topics directly with the relevant school. Use our contact form to forward your question directly to the desired school - quickly, easily and directly.