Bilanzrechtsmodernisierungsgesetz

German law

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BilMoG
Germany
Long title Bilanzrechtsmodernisierungsgesetz
Enacted	2010
Summary
Emphasizes that the supervisory board has to (1) guarantee the effectiveness internal control system of a firm, (2) check the internal audit function and (3) evaluate the risk management system

The German Bilanzrechtsmodernisierungsgesetz (short: BilMoG) is a German accounting law reform act usually first applied in fiscal year 2010.^[1] It emphasizes that the supervisory board has to (1) guarantee the effectiveness internal control system of a firm, (2) check the internal audit function and (3) evaluate the risk management system.

References

^ Hainz, Günter; Thurnes, Georg (April 2010). "Germany: BilMoG reforms ring the changes". IPE. Investments & Pensions Europe. Retrieved 5 January 2016.