Our courses: Expertise from industry leaders
E-learning course: GoBD – Theory and Practice
Your lecturer
Carola Zimbrich
Consultant
WEFORM Consulting GmbH
Raphael Kammer
Managing Partner
WEFORM Consulting GmbH
Course overview
Why this course?
The principles of the GoBD are essential for the further assessment of processes and working practices at your clients’ firms.
Secure your competitive edge and further your professional development with the help of lecturers who are experts in their field.
Carola and Raphael have been successfully carrying out GoBD projects with companies for more than two years. The basis of this success is the professional assessment of business processes and their compliance with GoBD. In this course, the two of them will guide you through the GoBD (Principles for the Proper Management and Retention of Accounts, records and supporting documents in electronic form, as well as on data access). The course provides guidance on practical implementation and explains the impact that the individual requirements have on a company and its processes.
The total duration of the course is broken down as follows:
- 1 hour and 15 minutes of e-learning to learn the basics
- Up to 120 minutes of coaching spread over two live calls with Carola and Raphael
Course content
| Welcome and introduction of the lecturer |
| The development of the GoBD |
| The current situation today |
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Accounting and record-keeping obligations: Legal classification
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Retention of documents
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A look at the German Tax Code
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Definitions and terms in the GoBD
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Who is responsible?
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General requirements, including compliance with regulations
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What are „complete records“?
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What does „completeness“ mean?
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How is „accuracy“ defined?
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The principle of „timeliness“?
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Finally, the principles of „order“
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No changes without logging
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Data security measures
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Clarification of the GoBD requirements
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Internal control system (ICS)
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Electronic storage of documents
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Document-replacement scanning
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Procedural documentation
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An opportunity for businesses
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Access rights of the tax authorities
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Certification and software certificates
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The GoBD in day-to-day practice at the firm
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German 
English