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The creation and issuance of a business statement analysis (BWA) is a responsible task that requires specific expertise. The following individuals and institutions can or may create a BWA:
1. Tax Consultants and Auditors
Tax consultants and auditors are qualified experts in the field of business analysis. They have the necessary expertise to create and issue a BWA in accordance with legal requirements.
2. Internal Accounting Departments
Companies with internal accounting departments may also be authorized to create a BWA. It is important that employees have the necessary know-how and adhere to legal standards.
3. Business Consultants and Financial Experts
Business consultants and financial experts with solid knowledge in business administration may also be authorized to create and issue a BWA.
4. Management and Entrepreneurs
The management or the entrepreneur themselves may, in some cases, be authorized to create a BWA, especially in smaller companies. However, it is crucial to ensure that the relevant expertise is available.
It is of paramount importance that the created BWA complies with legal requirements and provides a reliable basis for business decisions. In many cases, consulting external experts such as tax consultants or auditors is recommended to ensure a high-quality and reliable BWA.