Prof. Nicole Ratzinger-SakelNewly Appointed to the Main Expert Committee of the Institute of Public Auditors in Germany

25 February 2025

At the end of January, Nicole Ratzinger-Sakel, professor of auditing and accounting, was appointed as a new member of the Main Expert Committee (Hauptfachausschuss, HFA) of the Institute of Public Auditors in Germany Incorporated Association (Institut der Wirtschaftsprüfer in Deutschland, IDW).

The IDW is the professional organization of German public auditors and specifically responsible for setting standards. Among other things, the IDW issues auditing standards that are applied to every final audit.

The permanent Main Expert Committee (HFA) is the superordinate specialist body for the IDW’s standards work. The committee also provides advising on professional issues. Auditing standards or statements are issued at the discretion of the HFA only.

“I am looking forward to working with my new colleagues and being able to contribute my expertise to the important work of the HFA,” says Prof. Ratzinger-Sakel.

The appointment is initially for 2 years, but the term of office can be extended to a total of 4 years.