ETL Prüfung & Beratung

What ETL Prüfung & Beratung does

ETL Prüfung & Beratung (legal name: ETL AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft) is a Germany-based professional services firm providing statutory financial statement audits, tax advisory, and management consulting to the German Mittelstand, regulated industries, and public sector organizations. Headquartered at Mauerstraße 86-88, 10117 Berlin, the firm operates through a nationwide network of partner-led offices under a One-Firm-Strategy, with approximately 650 employees organized into 11 specialized industry verticals (Branchencenter) covering healthcare, financial services, energy, IT and technology, real estate, public sector, media, manufacturing, system gastronomy/franchising, non-profits, and private individuals. Founded in 2011 as the audit and advisory arm of the ETL Group (which traces to 1971), the firm holds statutory audit authority as a licensed Wirtschaftsprüfungsgesellschaft and is a member of the ETL GLOBAL international network.

The firm's service portfolio spans three integrated lines: Audit & Assurance (annual financial statement audits, IT audit, internal audit support, ESG/sustainability reporting assurance, and AI system verification), Tax & Legal (tax planning, compliance, returns, and dispute resolution across all German tax categories), and Advisory (compliance and organization, IT advisory, corporate finance, transaction advisory, restructuring, and ESG strategy), supported by managed services for outsourced accounting, payroll, and financial reporting. Technology infrastructure is built on Microsoft 365 with a proprietary high-security data center powering internal AI workloads. Differentiated technical capabilities include the proprietary SMABI (Smart Business Intelligence) platform for data-driven advisory, mass data analysis using IDEA and TaxAuditProfessional tools for audit and compliance engagements, AI-powered fraud detection and anomaly identification, and prompt engineering tooling deployed across auditor and tax advisor workflows.

The firm generates revenue primarily through bespoke professional services engagements priced on a per-engagement basis, with billing typically on multi-year contracts. Go-to-market is field-based enterprise sales targeting German Mittelstand family-owned businesses, larger enterprises, and public sector bodies, delivered through dedicated industry verticals and partner referrals within the broader ETL Group network of 900+ tax advisory offices. Reported revenue reached EUR 92.1 million in FY 2024 (up 23.6% from EUR 74.5M in FY 2023), advancing to rank #12 on the Lünendonk-Liste 2025 of Germany's largest audit and tax advisory firms.

Name

ETL Prüfung & Beratung

Legal name

ETL AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Website

https://etl-wirtschaftspruefung.de

Company type

Private

Founded year

2011

Operating status

Operating

Headcount range

1,001–5,000 employees

Short description

ETL Prüfung & Beratung is a German professional services firm (Berlin HQ) providing statutory audits, tax advisory, and management consulting to Mittelstand, regulated industries, and public sector clients across 11 industry verticals, with ~650 employees and EUR 92.1M FY2024 revenue.

Ownership category

akta.pro rank

Product category

Audit and Advisory Services

NAICS

Offices of Certified Public Accountants (541211), Management, Scientific, and Technical Consulting Services (5416), Professional, Scientific, and Technical Services (54)

SIC

Services-Engineering, Accounting, Research, Management (8700), Services-Management Consulting Services (8742)

akta.pro primary industry

Testing, Inspection, Certification & Commissioning (TICx) Technical Services (BPAHAIAL)

akta.pro secondary industry

Regulatory Operations & Publishing (eCTD, RIM, Submission Management) (HLAGAKAC)

Keywords

• Audit services
• Tax advisory
• Management consulting
• Compliance consulting
• Corporate finance

Headquarters

HQ city

Berlin

HQ country

Germany

HQ region

Europe

Offices4 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Infrastructure

Revenue model

1. Audit & Assurance Services: Annual financial statement audits, IT audits, internal audit support, ESG/sustainability reporting audits, and compliance assurance services. Core professional services revenue stream with premium pricing for statutory audits.
2. Tax Advisory Services: Tax planning, tax compliance, tax return preparation, international tax consulting, and tax litigation support across all German tax categories.
3. Management Consulting / Advisory: Advisory services including compliance and organization, IT advisory, economic consulting, corporate finance, transaction advisory, restructuring, and ESG strategy.
4. Managed Services: Managed services for digital transformation and process optimization, including accounting, payroll, and financial reporting outsourcing.

Pricing tiers

Go-to-market motion1 record

Distribution channels3 records

Marketing channels6 records

Core offering

ETL Prüfung & Beratung is a German professional services firm providing statutory financial statement audits, tax advisory, and management consulting. It serves the German Mittelstand, large enterprises, and public sector organizations through dedicated industry verticals (Branchencenter) including healthcare, financial services, energy, real estate, IT, and the public sector, with approximately 650 employees across multiple regional offices.

Product overview

ETL Prüfung & Beratung operates as a professional services firm offering an integrated portfolio of audit, tax, and advisory services to the German Mittelstand, industrial companies, and public sector organizations. The core offering centers on financial statement audits (Prüfung), IT audit and assurance, and tax advisory (Steuern & Recht), supported by specialized modules including fraud detection, business intelligence (SMABI), and sustainability reporting. The service architecture combines standalone offerings (audit, tax, legal) with integrated advisory modules that leverage the core audit infrastructure. Notable platform capabilities include Smart Business Intelligence (SMABI) for data-driven advisory, AI-enabled audit tools for fraud detection and anomaly identification, and specialized compliance services covering GDPR, cybersecurity (NIS-2, DORA), and ESG reporting (CSRD, ESRS). The firm differentiates through industry-specific branchencenters (healthcare, energy, financial services, real estate, public sector) and a network of partner firms under the ETL Group umbrella.

Differentiator

Problem solved

Functional benefit

Products and services

• Audit & Assurance (Prüfung) Annual financial statement audits and audit-related consulting for companies, organizations, and public-sector entities. Includes ESG/sustainability reporting audits and compliance assurance.
• Tax & Legal (Steuern & Recht) Tax planning, tax compliance, tax return preparation, international tax consulting, and tax litigation support across all German tax categories.
• IT-Audit & Assurance IT audit and assurance services examining the reliability, security, and compliance of IT systems and infrastructure.
• Internal Audit (Revision) Internal audit and revision services supporting organizations in evaluating controls, risk management, and compliance.
• Corporate Finance Corporate finance advisory including M&A support, transaction advisory, business valuation, restructuring, and turnaround services.
• Sustainability Services ESG advisory and sustainability reporting services including CSRD, ESRS compliance, EU Taxonomy alignment, and ESG strategy development.
• SMABI – Smart Business Intelligence Proprietary business intelligence platform enabling data-driven advisory services, predictive analytics, and strategic consulting based on client data.
• Managed Services Outsourced finance and accounting functions, enabling digital transformation and process optimization for clients, including accounting, payroll, and financial reporting.
• Compliance, Organisation und Prozesse Compliance management, organizational consulting, and business process optimization services including whistleblower protection compliance.
• AI & IT Systems Verification Verification and assurance services examining the reliability and compliance of AI systems and IT infrastructure.

Quantifiable outcome

• Revenue of EUR 92.1 million in FY 2024, up 23.6% — significantly above market average of 10.7%
• +2 more outcomes

Named customers13 records

Segments11 records

Ideal customer profiles6 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration17 records

AI capability8 records

Feature5 records

Partnerships

17 partnerships are on record, tiered core and minor.

• ETL AGcoreOthersETL Prüfung & Beratung is the audit and advisory brand operating under the ETL AG (Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft). ETL AG is the parent entity providing the umbrella brand and governance for the network of partner firms.
• ETL GLOBALminorOthersETL GLOBAL is the international brand and network connecting ETL member firms globally. ETL Prüfung & Beratung operates as a member of the ETL GLOBAL network for cross-border service delivery.
• Mittelrheinische TreuhandcoreStrategic or Co-development PartnerPartner firm within the ETL Prüfung & Beratung network, contributing specialized expertise as part of the group of strong partners offering comprehensive audit and advisory services.
• ETL MitteldeutschlandcoreStrategic or Co-development PartnerRegional partner firm operating under the ETL Prüfung & Beratung brand in Central Germany, offering audit and tax advisory services.
• ETL AuconcoreStrategic or Co-development PartnerPartner firm within the ETL Prüfung & Beratung network, contributing specialized expertise to the group.
• ETL WRGcoreStrategic or Co-development PartnerPartner firm operating under the ETL Prüfung & Beratung brand, contributing to the group's comprehensive service offering.
• ETL consitcoreStrategic or Co-development PartnerPartner firm providing specialized internal audit, compliance, and process consulting services within the ETL Prüfung & Beratung network. Also provides data protection officer services (ETL consit GmbH, Herr Daniel Nyhof).
• ETL HeimfarthcoreStrategic or Co-development PartnerPartner firm operating under the ETL Prüfung & Beratung brand, contributing specialized expertise.
• ETL Rinke TreuhandcoreStrategic or Co-development PartnerPartner firm operating under the ETL Prüfung & Beratung brand, contributing specialized expertise.
• ETL mensching pluscoreStrategic or Co-development PartnerHamburg-based partner firm integrated into ETL Prüfung & Beratung in 2024, establishing the new Branchencenter Real Estate. Also recognized as 'Digitale DATEV-Kanzlei 2024'. Led by partner team with focus on real estate sector.
• ETL COMMERZIAL TREUHANDcoreStrategic or Co-development PartnerPartner firm within the ETL Prüfung & Beratung network, contributing specialized expertise.
• ETL ADVISIONminorStrategic or Co-development PartnerCooperation partner within the healthcare sector, offering specialized services for healthcare and social organizations.
• Valerio GmbHminorStrategic or Co-development PartnerCooperation partner within the healthcare sector, providing specialized services for healthcare organizations.
• Campus GesundheitsversorgungminorStrategic or Co-development PartnerCooperation partner within the healthcare sector, contributing to the healthcare Branchencenter of ETL Prüfung & Beratung.
• BTU GroupminorStrategic or Co-development PartnerPartner firm operating under the ETL Prüfung & Beratung brand, contributing specialized expertise to the network.
• IDW (Institut der Wirtschaftsprüfer)minorOthersProfessional body for auditors in Germany. ETL works within IDW standards and guidelines for audit methodology and professional practice.
• EFRAGminorOthersEuropean Financial Reporting Advisory Group that develops the ESRS (European Sustainability Reporting Standards) used for ESG/sustainability reporting, which ETL advises clients on.

Scale indicators8 records

Recent moves9 records

Expansion highlights6 records

Broad incumbents

• KPMG Germany: Big 4 audit and advisory firm with major German operations. Competes with ETL for large enterprise mandates and serves as the upper bound on audit fee benchmarks; much broader service portfolio and international reach.
• Deloitte Germany: Big 4 firm with substantial German audit, tax, consulting, and risk advisory practice. Competes with ETL for enterprise clients and sets pricing benchmarks for the German audit market.

Direct peers

• Warth & Klein Grant Thornton: Independent German audit and advisory firm with comparable Mittelstand focus, mid-tier scale, and integrated audit-tax-advisory service model. Direct competitor in similar ranking tier.
• dhpg (Dr. Harzem & Partner): Mid-tier German audit, tax, and consulting firm with similar Mittelstand client focus and integrated service offering. Comparable in scale to ETL Prüfung & Beratung within the Lünendonk ranking.
• Ebner Stolz: Independent German audit, tax, legal, and advisory firm with comparable Mittelstand focus and mid-tier positioning. Direct competitor for similar SME and family-business engagements across Germany.
• Rödl & Partner: German multi-disciplinary professional services firm (audit, tax, legal, consulting) with comparable Mittelstand focus and mid-tier scale. Operates with similar integrated service model across multiple German regions.
• BDO Germany (BDO AG Wirtschaftsprüfungsgesellschaft): Mid-tier German audit and advisory firm directly competing with ETL Prüfung & Beratung for Mittelstand and large-enterprise mandates. BDO is significantly larger and offers similar audit, tax, and advisory services with parallel industry vertical specialization.
• RSM Germany (RSM GmbH Wirtschaftsprüfungsgesellschaft): Top-tier mid-market German audit, tax, and consulting firm, also competing in the same Lünendonk-Liste 25 ranking. RSM operates with similar Mittelstand focus, mid-tier scale, and integrated audit-advisory model.
• Baker Tilly Germany (Baker Tilly Roelfs): Mid-tier German audit and advisory firm operating in similar Mittelstand and large-enterprise segments. Directly comparable in scale and service offering to ETL Prüfung & Beratung.
• Forvis Mazars Germany: Global mid-tier audit and advisory firm with German operations directly competing for Mittelstand and large-enterprise audit and advisory mandates. Similar positioning to ETL with broader international footprint.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• YouTubeyoutube.com/@etlgruppe
• Facebookfacebook.com/ETL.PruefungBeratung
• LinkedInlinkedin.com/company/etl-pb
• Instagraminstagram.com/etl_deutschland

Compliance2 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles2 records

Subsidiaries11 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about ETL Prüfung & Beratung