Migration to SAP® S/4HANA

published on 20 June 2025 | reading time approx. 1 minute

Following SAP’s announcement that support for its current ERP software will only be provided until the end of 2027 (or 2030 in extended cases), many large and medium-sized companies are facing the challenge of migrating to SAP S/4HANA. Due to the high practical relevance of this transition, the IDW Fachausschuss Digital Advisory (FADA) has issued an Advisory Note titled SAP® S/4HANA (IDW AdvH 6.001 (11.2024)) This publication offers guidance particularly with regard to compliance with legal requirements for orderly and secure system operations during an ERP migration.

A migration to SAP S/4HANA may lead to risks of material misstatement and risks resulting from the use of IT, which may have an impact on the annual and consolidated financial statements. Involving an auditor early in the project as a project-accompanying reviewer can help identify project risks at an early stage and serves as an additional quality assurance measure. The IDW Advisory Note provides a detailed analysis of the specific challenges and considerations associated with the implementation or migration to SAP S/4HANA. It includes well-founded recommendations for ensuring a proper ERP migration. In addition to topics such as project planning, selection of the migration approach (Greenfield, Brown-field, or Bluefield), and choice of project methodology (sequential, agile, or hybrid), the Advisory Note contains specific guidance on executing the transformation to SAP S/4HANA. This includes the development of both a functional and technical implementation concept, as well as authorization and role concepts, data migration strategies, and training plans. Furthermore, it outlines the requirements for testing prior to go-live, provides guidance on data validation, and specifies documentation requirements.

The migration to SAP S/4HANA is a complex process that requires detailed planning and close collaboration between the company and appropriately trained IT professionals and auditors. Compliance with regulatory requirements and the careful selection of a suitable migration strategy are critical to ensuring long-term success.