You can help expand this article with text translated from the corresponding article in German. (October 2021) Click [show] for important translation instructions. View a machine-translated version of the German article. Machine translation, like DeepL or Google Translate, is a useful starting point for translations, but translators must revise errors as necessary and confirm that the translation is accurate, rather than simply copy-pasting machine-translated text into the English Wikipedia. Consider adding a topic to this template: there are already 2,156 articles in the main category, and specifying|topic= will aid in categorization. Do not translate text that appears unreliable or low-quality. If possible, verify the text with references provided in the foreign-language article. You must provide copyright attribution in the edit summary accompanying your translation by providing an interlanguage link to the source of your translation. A model attribution edit summary is Content in this edit is translated from the existing German Wikipedia article at [[:de:Bilanzrechtsmodernisierungsgesetz]]; see its history for attribution. You may also add the template {{Translated|de|Bilanzrechtsmodernisierungsgesetz}} to the talk page. For more guidance, see Wikipedia:Translation.

The German Bilanzrechtsmodernisierungsgesetz (short: BilMoG) is a German accounting law reform act usually first applied in fiscal year 2010.^[1] It emphasizes that the supervisory board has to (1) guarantee the effectiveness internal control system of a firm, (2) check the internal audit function and (3) evaluate the risk management system.

• Original law (in German): Bundesgesetzblatt Jahrgang 2009 Teil I Nr. 27

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