Dipl.-Kfm. Thomas Semler

Wirtschaftsprüfer/Steuerberater (Certified Public Accountant/Tax Consultant)

Focal Points of Actions

  • Conduct of statutory and voluntary audits of annual financial statements and consolidated financial statements for enterprises of all legal forms according to German GAAP and IFRS
  • Review of monthly, quarterly and half-year financial statements
  • Special Audits
    • Audit of formation and contributions in kind
    • Special audits according to stock corporation law
    • Audits in connection with mergers
    • Audits pursuant to § 53 HGrG (German Budgetary Principles Act)
    • Audits according to EEG (German Renewable Energy Act) and KWK-G (CHP-Act)
    • Audits according to PersBefG (German Passenger Transportation Act)
    • Audits according to MaBV (German Ordinance on Estate Agents and Commercial Contractors)
    • Survey of risk management systems
  • Analysis and optimization of internal control systems
  • Business checks and expert opinions
  • Conversion from German GAAP to International Financial Reporting Standards and vice versa
  • Financial due diligence
  • Forensic investigations in order to reveal white-collar-crime
  • Company valuation


  • Partner
  • Managing Director of MNT Revision und Treuhand GmbH
  • Managing Director of IT Process & Audit GmbH


  • Born 1973
  • MNT since 2014
  • Diplom-Kaufmann (Business Graduate)
  • Steuerberater (Tax Consultant)
  • Wirtschaftsprüfer (Certified Public Accountant)