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  • Municipal utilities and waste disposal

Municipal utilities and waste disposal

We audit and advise some 200 companies in the supply and waste disposal industry – from listed companies to those that are state operated. General regulations such as HGB and HGrG, but also industry-specific standards such as the EnWG, EEG, and KWKG – are a matter of course for us. In addition, we also have expertise in computing grid charges as per ARegV, StromNEV and GasNEV, as well as computing fees and levies as per KAG. Through our presence in the Fachausschuss für Öffentliche Unternehmen und Verwaltung (professional committee for public sector enterprises and administration) at the IDW, we ourselves define standards; we are thus always well informed of the latest accounting-related topics.

The tasks of the municipal companies are subject to constant change. This, on the one hand, concerns the legal framework and, on the other hand, the political and technical requirements, such as providing a modern infrastructure for smart metering and broadband connections. This area of conflict is additionally aggravated by the influences of antitrust law, public procurement law and European law.

The rapidly changing needs in these areas require a fast response by the parties involved and global knowledge of the matter on the part of auditors and consultants.

Another challenge for municipally oriented facilities for energy supply and waste disposal is driven by special taxation regulations. For this reason, the public sector and its companies need industry-specific tax consultancy.

Our service portfolio further comprises:


Our specialists contribute their expertise in an interdisciplinary manner and are thus able to comprehensively prepare, analyse and evaluate even the most complex of issues in this way. Because we have expert knowledge of many industries, we are able to take a holistic approach.