31. Services Provided by the External Auditor
The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.
The content of this section is voluntary, unaudited information, which was critically read by the auditor.
BASF Group companies used the following services from Deloitte:
Million € |
2024 |
Of which |
|---|---|---|
Annual audits |
26 |
10 |
Audit-related services |
1 |
1 |
Tax consultation services |
– |
– |
Other services |
– |
– |
Total |
27 |
11 |
The services provided by the external auditor mainly included services for the annual audit and, to a lesser extent, audit-related services.
The fees for annual audit services related to expenses for the audit of the Consolidated Financial Statements of the BASF Group, the Financial Statements of BASF SE and of the subsidiaries and joint operations included in the Consolidated Financial Statements, the review of the half-year financial report, and project-related IT audits.
Fees for audit-related services primarily included audits in connection with confirmation services relating to sustainability reporting, other audits based on regulatory requirements, as well as other voluntary confirmation services.
This content fulfills the Disclosure Requirements of the European Sustainability Reporting Standards (ESRS). The ESRS Index gives an overview of the references to the ESRSs in this report.