{"id":4460,"date":"2026-04-20T08:46:34","date_gmt":"2026-04-20T08:46:34","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4460"},"modified":"2026-05-12T10:13:09","modified_gmt":"2026-05-12T10:13:09","slug":"external-accounting-providers","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/externes-rechnungswesen-anbieter\/","title":{"rendered":"External accounting provider"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n<li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n<li><a href=\"#grundlagen\">Basics<\/a><\/li>\n<li><a href=\"#recht\">Legal framework<\/a><\/li>\n<li><a href=\"#einordnung\">Classification<\/a><\/li>\n<li><a href=\"#tools\">Tasks<\/a><\/li>\n<li><a href=\"#schritte\">Procedure<\/a><\/li>\n<li><a href=\"#praxis\">Practice<\/a><\/li>\n<li><a href=\"#fehler\">Sources of error<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<li><a href=\"#fazit\">Conclusion<\/a><\/li>\n<\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n<div class=\"snippet info\">\n<p><strong>External accounting provider<\/strong> is a company that performs tasks of <a href=\"\/en\/glossary\/external-accounting-providers\/\">external accounting<\/a> within the legally permissible framework for other companies.<\/p>\n<\/div>\n<\/section>\n\n<section id=\"grundlagen\">\n<h2>Basics<\/h2>\n<p>external accounting comprises in particular <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>, the creation of financial statements and legally required declarations. A provider handles these tasks in an organisational capacity for the contracting company.<\/p>\n<p>This includes the recording of business transactions, <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a>, creation of <a href=\"\/en\/glossary\/booking-entry\/\">Booking entries<\/a> as well as the maintenance of the accounting systems.<\/p>\n<\/section>\n\n<section id=\"recht\">\n<h2>Legal framework<\/h2>\n<p>The execution of ongoing bookkeeping work is legally regulated. A provider of external accounting services may only perform activities within the permitted scope. Tax advice or legal representation is regulated separately.<\/p>\n<\/section>\n\n<section id=\"einordnung\">\n<h2>Systematic classification<\/h2>\n<ul>\n<li><a href=\"\/en\/glossary\/external-financial-accounting\/\">External accounting<\/a><\/li>\n<li><a href=\"\/en\/glossary\/finanzbuchhaltung-dienstleister\/\">Financial accounting service providers<\/a><\/li>\n<li><a href=\"\/en\/glossary\/accounting-services\/\">Accounting service providers<\/a><\/li>\n<li><a href=\"\/en\/glossary\/buchhaltungsfirma\/\">Accounting firm<\/a><\/li>\n<li><a href=\"\/en\/glossary\/proper-bookkeeping\/\">Proper bookkeeping<\/a><\/li>\n<\/ul>\n<p>The term describes the organisational outsourcing of accounting tasks to an external provider.<\/p>\n<\/section>\n\n<section id=\"tools\">\n<h2>Typical areas of responsibility<\/h2>\n<ul>\n<li>Ongoing financial accounting<\/li>\n<li>Content alignment<\/li>\n<li>Creation of business management evaluations<\/li>\n<li>Preparation of annual financial statements<\/li>\n<li>Fulfilment of statutory reporting obligations<\/li>\n<\/ul>\n<\/section>\n\n<section id=\"schritte\">\n<h2>Typical procedure<\/h2>\n<ol>\n<li>Scope of work definition<\/li>\n<li>Provision of relevant documents<\/li>\n<li>Recording and Booking<\/li>\n<li>Content coordination and evaluation<\/li>\n<li>Submission of results<\/li>\n<\/ol>\n<\/section>\n\n<section id=\"praxis\">\n<h2>Practical relevance<\/h2>\n<p>In practice, external accounting service providers often work digitally and in a process-oriented manner. A clear division of tasks between the company and the provider is organisationally essential.<\/p>\n<\/section>\n\n<section id=\"fehler\">\n<h2>Typical sources of error<\/h2>\n<div class=\"snippet warn\">\n<ul>\n<li>Unclear definition of performance<\/li>\n<li>Incomplete documents<\/li>\n<li>Lack of coordination in account clarifications<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section id=\"faq\">\n<h2>FAQ<\/h2>\n<div class=\"snippet info\">\n        <h3>Does the company remain liable?<\/h3>\n        <p>Yes. Even in cases of outsourcing, the company remains responsible for the correctness and completeness of the accounting records.<\/p>\n      <\/div>\n<\/section>\n\n<section id=\"fazit\">\n<h2>Conclusion<\/h2>\n<p>An external accounting provider takes on financial accounting tasks within the legally permissible framework and must be clearly distinguished from tax consultancy.<\/p>\n<\/section>\n\n<footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n<p class=\"disclaimer\">\nBrasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n<\/p>","protected":false},"template":"","glossar-kategorien":[22],"class_list":["post-4460","glossar","type-glossar","status-publish","hentry","glossar-kategorien-markt-positionierung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4460"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}