1. Updates on Professional Regulations

• Current legal frameworks under the German Public Accountants Act (WPO)

• Recent changes to professional statutes (Berufssatzung)

• EU-level developments (e.g. applicability of the EU AI Act if digital tools or systems are involved)

2. Accounting and Audit Standards

• Updates on IDW Auditing Standards (e.g. IDW PS 210, 300, 450, ISA [DE])

• Developments in IFRS and local GAAP (e.g. HGB in Germany)

• Digitalization trends and the impact of AI on audit procedures

3. Risk-Based Audit Approaches

• Practical implementation of risk-oriented auditing techniques

• Assessment of internal control systems (ICS/IKS)

• Fraud risk identification and evaluation (per IDW PS 210 and related standards)

4. Quality Management & Documentation

• Compliance with IDW QS 1 / ISQM 1 quality standards

• Best practices for audit documentation and traceability

• Integration of data protection (GDPR) and AI system compliance (e.g. Article 4 of the EU AI Act)

5. Governance, Liability & Compliance

• Understanding liability risks for auditors (e.g. misjudgment or AI tool misuse)

• Governance structures and supervisory obligations in auditing firms

• Responsible use of AI systems under audit readiness and regulatory control

6. Ethics and Independence

• Code of Ethics for Professional Accountants (IESBA/IDW)

• Rules on independence, objectivity, and conflict of interest

• Maintaining professional skepticism in digital environments

7. Real-Life Case Studies and Audit Scenarios

• Application of auditing standards using real-world examples

• Case-based learning: auditing with AI tools and data-driven platforms

• Legal exposure and how to mitigate risks in complex audit engagements

8. CPD Documentation and Proof of Training

• Fulfillment of the mandatory 8-hour CPD training requirement

• Documented proof for professional chambers (e.g. WPK, IDW, CIMA)

• Certificate of completion aligned with regulator-approved CPD structures