(Institute of Public Auditors in Germany, Incorporated Association - IDW) is a privately run organization based in Düsseldorf established to serve its members who comprise both individual Wirtschaftsprüfers (German Public Auditors) and Wirtschaftsprüfungsgesellschaften (German Public Audit firms).
In accordance with its Articles of Incorporation, the IDW does not operate as a commercial business and is a not-for-profit organization.
Membership as of 31 December 2009[update][needs update] was 12,979 full members, of whom 11,959 were German public auditors (87% of all German public auditors) and 1,020 were German public audit firms.
In accordance with its by-laws, the organization fosters the technical domain of the public auditor and represents the interests of the profession.
The IDW does this both nationally and internationally through collaboration within the various committees, and with permanent and ad-hoc IDW working parties in cooperation with technical staff at the headquarters in Düsseldorf.