External audit and evaluation Our reporting is audited by a third party. KPMG AG Wirtschaftsprüfungsgesellschaft has audited the BASF Group Consolidated Financial Statements and the Management’s Report and has approved them free of qualification. The audit of the Consolidated Financial Statements including the Notes is based on the likewise audited financial statements of the BASF Group companies. Statements and figures pertaining to sustainability in the Management’s Report and Consolidated Financial Statements are also audited. The audit with limited assurance was conducted in accordance with ISAE 3000 (Assurance Engagements other than Audits or Reviews of Historical Financial Information) and ISAE 3410 (Assurance Engagements on Greenhouse Gas Statements), the relevant international auditing standards for sustainability reporting. The additional content provided on the BASF internet sites indicated in this report is not part of the information audited by KPMG. The Supervisory Board also engaged KPMG with a substantive audit with limited assurance of the nonfinancial statement (NFS). Click here for the Independent Auditor’s ReportClick here for the Assurance Report on sustainability informationAssurance report on the substantive audit of the NFS The content of this paragraph (symbol at the end of the paragraph) or section (symbol below the section) is not part of the statutory audit of the annual financial statements but has undergone a voluntary audit by our auditor. If the symbol is underlined, it is relevant to the entire section. back next
