Norbert Heinemann

Norbert Heinemann works in the Audit & Assurance service line and a member of the Energy & Natural Resources industry group where he is responsible in particular for the specialised subjects of EEC limitation and energy-related aid. In addition to auditing, the core of his work is auditing and advising energy-intensive businesses, in particular in connection with the special compensation scheme of the EEC.

Fields of expertise

• Audit of annual and consolidated financial statements
• Audits under special legal provisions (Renewable Energies Act [EEG], Combined Heat and Power Act [KWKG], Electricity and Natural Gas Concession Fee Regulations [KAV])

Memberships

• Chamber of German Public Auditors [Wirtschaftsprüferkammer]
• Duesseldorf Chamber of Tax Advisers [Steuerberaterkammer Düsseldorf]
• Member of the "Audits according to EEG and KWKG" working group of the Institute of Public Auditors in Germany [Institut der Wirtschaftsprüfer e.V. (IDW)]
• Examination board for Certified Management Accountants at the Chamber of Industry and Commerce
• Member of the expert group for the preparation of exams for the examination as Certified Management Accountant at DIHK Bildungs-GmbH, Bonn

Publications

• Heinemann publication: Kommentierung zu §§ 275 bis 277 HGB [Commentary on Sections 275-277 of the German Commercial Code] in Heidel & Schall, HGB Handkommentar [Smaller Commentary on the German Commercial Code], Nomos Verlagsgesellschaft, Baden-Baden 2020 and Heidel & Schall, Bilanzierungsvorschriften [Accounting Legislation], IDW Verlag/Nomos Verlagsgesellschaft Baden-Baden 2019