Law on a Professional Code of Public Accountants (Wirtschaftsprüferordnung)

Unofficial table of contents

WiPrO

Date of completion: 24.07.1961

Full quote:

" Wirtschaftsprüferordnung in the version of the Notice of 5 November 1975 (BGBl. 2803), most recently by Article 19 of the Law of 31 August 2013 (BGBl). 3533).

Status:	New by Bek. v. 5.11.1975 I 2803;
	Last amended by Art. 19 G v. 31.8.2013 I 3533

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 5.11.1975 + + +) 
(+ + + For application d.  § 14a F 2003-12-01 cf.  § 135 F 2003-12-01 + + +) 
(+ + + measures on the basis of the EinigVtr cf.  WiPrO Annex EV; 
 No more to apply + + +) 
(+ + + Official note from the norm-provider on EC law: 
 Implementation of the 
 ERL 123/2006 (CELEX Nr: 32006L0123)  G v. 22.12.2010 I 2248 + + +) 

  

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Content Summary

Part one
General provisions
Accountants and accounting firms	§ 1
Content of the activity	§ 2
Professional Site	§ 3
Auditor Chamber	§ 4
Procedure for a single body	Section 4a
Deadline for the adoption of administrative acts	§ 4b
Part two
Conditions for the exercise of the profession
First section: Admission to examination
Audit site, legal protection	§ 5
Binding information	§ 6
Application for admission to the examination	§ 7
Prerequisites for admission (pre-education)	§ 8
Recognised higher education courses, legal regulation	§ 8a
Requirements for approval (audit work)	§ 9
(dropped)	§ 10
(dropped)	§ 10a
(dropped)	§ 11
(dropped)	§ 11a
Second section: Examination
Audit Commission and outline of the audit	§ 12
Shortened audit for tax consultants	§ 13
Abbreviated verification for sworn accountants	§ 13a
Abbreviated examination after consideration of equivalent examination results, legal regulation	§ 13b
Details of the examination procedure	§ 14
Admission fee, examination fee	§ 14a
(dropped)	Section 14b
(dropped)	§ 14c
Third section: Order
Appointing authority	§ 15
Failure to order	§ 16
Medical opinion in the order procedure	§ 16a
Professional certificate and professional	§ 17
Professional title	§ 18
Delete order	§ 19
Withdrawal and revocation of the order	§ 20
Medical opinion in the revocation procedure	§ 20a
Responsibility	Section 21
(dropped)	Section 22
Reorder	Section 23
(dropped)	§ 24
Fourth Section: (dropped)
(dropped)	Section 25
(dropped)	Section 26
Fifth section: Audit companies
Legal Form	§ 27
Requirements for recognition	§ 28
Competence and procedures	§ 29
Change Display	§ 30
Name "Wirtschaftsprüfungsgesellschaft"	Section 31
Confirm endorsements	Section 32
Deletion of recognition	§ 33
Withdrawal and revocation of recognition	Section 34
(dropped)	§ 35
(dropped)	§ 36
Sixth section: General rules governing the administrative procedure
Investigation principle, duty of participation, transmission of personal data	§ 36a
Seventh section: Professional registers
Register-leading location	Section 37
Registration	§ 38
Deletion	§ 39
Procedure	§ 40
Register for cooperative examination associations and examination offices of the savings banks and giro associations	§ 40a
Eighth Section: Administrative Court Procedure
Direct action against the charters of the auditor's chamber	Section 41
(dropped)	§ 42
Part Three
Rights and duties of auditors
General professional duties	Section 43
Rules of professional practice	§ 43a
Self-responsible activity	Section 44
Auditor in the service of public service or public service	Section 44a
Joint vocational training, foreign and fake societyity	§ 44b
Prokurists	§ 45
Leave of absence	Section 46
Branches	§ 47
Seal	§ 48
Failure of activity	§ 49
The obligation of the secret agents to be silent	§ 50
Notification of rejection of an order	Section 51
Obligation to take over the advisory assistance	§ 51a
Acts	Section 51b
Advertising	Section 52
Change of contracting authority	Section 53
Professional indemnity insurance	§ 54
Contractual limitation of replacement claims	Section 54a
Remuneration	§ 55
Success for help in tax cases	§ 55a
Quality assurance system	§ 55b
Transparency Report	§ 55c
Application of the rules on the rights and obligations of auditors to audit firms	§ 56
Fourth part
Organisation of the profession
Duties of the auditor's chamber	Section 57
Quality control	Section 57a
Accountability and accountability	§ 57b
Statutes for quality control	Section 57c
Duty of co-action	§ 57d
Commission for Quality Control	§ 57e
(dropped)	§ 57f
Voluntary quality control	§ 57g
Quality control at examination offices of the savings banks and giro associations	§ 57h
Membership	Section 58
Organs, chamber assemblies	§ 59
Departments of the Executive Board and the Commission for Quality Control	§ 59a
Statutes, economic plan	§ 60
Contributions and fees	Section 61
Fifth Part
Professional supervision
Responsibility	Section 61a
Obligation to appear before the auditor's chamber; information and deposit requirements; access to and the right of access	Section 62
Penalty payment in case of violation of duty to co-act	§ 62a
Non-starter special investigations	Section 62b
Board of Management	§ 63
Application for a professional court decision	Section 63a
Obligation of members of the Executive Board, the Advisory Council and the committees to ensure secrecy	Section 64
Working Community for Economic Examination	Section 65
State supervision	Section 66
Auditor oversight	§ 66a
Secrecy; protection of private secrecy	§ 66b
Sixth Part
Professional jurisdiction
First section: The professional-judicial sanctification of breaches of duty
Punishment of a breach of duty	Section 67
Professional-judicial measures	Section 68
Instruction, procedure	§ 68a
Rüge and professional court action	Section 69
Other sanction	§ 69a
Limitation of the prosecution of a breach of duty	Section 70
Rules applicable to members of the Chamber of Auditors who are not auditors	Section 71
Second section: The Courts
Chamber for Economic Auditing	Section 72
Senate for auditor matters at the Higher Regional Court	Section 73
Senate for auditor matters at the Federal Court of Justice	Section 74
Auditor as a co-sitter	§ 75
Conditions for the appeal to the consitter and the right to refuse	Section 76
Dismissal from the Office of the Beiseer	Section 77
Position of the honorary judges and duty of secrecy	Section 78
Order of attendance at the meetings	§ 79
Compensation of the honorary judges	§ 80
Third section: procedural rules
1. General
Rules governing the procedure	§ 81
No arrest of the auditor	Section 82
Defence	§ 82a
Inspection of files; participation of the auditor chamber	Section 82b
Relationship of the professional judicial procedure to the criminal or penal procedure	Section 83
Relationship of the professional judicial procedure to the proceedings of other professional jurisdictions	§ 83a
Suspension of the professional judicial procedure	Section 83b
Resumption of the professional judicial procedure	Section 83c
2. The procedure in the first legal proceedings
Participation of the Public Prosecutor	Section 84
Information to the public prosecutor's office and the auditor's chamber	Section 84a
Initiation of the professional judicial procedure	§ 85
Court decision on initiation of proceedings	§ 86
Application of the auditor for the initiation of the professional judicial procedure	Section 87
(dropped)	§ § 88-93
Contents of the accusation	Section 94
Decision on the opening of the main proceedings	§ 95
Legal action of a negative decision	§ 96
Notification of the opening decision	Section 97
Main negotiation, despite the failure of the auditor	Section 98
Non-Public Main Negotiation	§ 99
(dropped)	§ 100
Taking of evidence by a requested judge	§ 101
Reading logs	Section 102
Decision	Section 103
3. The appeal
Complaint	Section 104
Appeal	Section 105
Participation of the Public Prosecutor's Office before the Senate for Auditing	Section 106
Revision	Section 107
Consideration of the revision and procedures	§ 107a
Participation of the Public Prosecutor's Office in the Federal Court of Justice	Section 108
4. The securing of evidence
Arrangement of evidence	§ 109
Procedure	§ 110
5. The provisional prohibition of activities and prohibations
Prerequisite of the prohibition	Section 111
Oral proceedings	Section 112
Voting on the ban	Section 113
Prohibition following the main negotiation	Section 114
Notification of decision	§ 115
Effects of the ban	Section 116
Infringements of the ban	Section 117
Complaint	Section 118
Outside force of the ban	§ 119
Repeal of the ban	§ 120
Communication of the prohibition	§ 120a
Appointment of a representative	Section 121
6. The provisional undersawing procedure
Condition of the procedure	Section 121a
Fourth section:
The costs in the professional court proceedings and in the procedure for applications for a professional court decision on the complaint. The enforcement of professional and judicial measures and costs. The eradication
Court Cost	§ 122
Costs of applications for initiation of the professional judicial procedure	§ 123
Cost of the convicted person	Section 124
Obligation to pay in the proceedings for applications for a professional court decision on the complaint	Section 124a
Liability of the auditor's chamber	§ 125
Enforcement of professional judicial measures and costs	§ 126
Tilgung	§ 126a
Fifth section: Rules to be applied	§ 127
Seventh Part
Sworn accountants and accounting firms
Professional membership and professional title	§ 128
Content of the activity	Section 129
Application of provisions of the law	§ 130
(dropped)	Section 131
(dropped)	Section 131a
(dropped)	Section 131b
(dropped)	§ 131c
(dropped)	§ 131d
Eighth Part
(dropped)
(dropped)	§ 131e
(dropped)	§ 131f
Ninth Part
Aptitude test as auditor
Admission to the aptitude test as auditor	§ 131g
Aptitude test as auditor	§ 131h
Application of the Professional Qualification Act	§ 131i
(dropped)	§ 131j
Order	§ 131k
Regulation	§ 131l
Certificates issued by the home Member State or the home Member State	§ 131m
(dropped)	§ 131n
Tenth part
Criminal and penal rules
Prohibition of interchangeable job descriptions; seal imitates	Section 132
Protection of the name "Wirtschaftsprüfungsgesellschaft" and "Buchaudit-gesellschaft"	§ 133
Unauthorised performance of a management position with the audited entity	Section 133a
Unauthorised use of foreign operating or trade secrets	Section 133b
Unauthorised disclosure of foreign operating or trade secrets	§ 133c
Managing Authority	§ 133d
Use of fines	§ 133e
Eleventh Part
Transitional and final provisions
Application of the provisions of this Act to statutory auditors, auditors and auditors from third countries	Section 134
Transitional arrangements	Section 134a
Transitional arrangements for § 14a	§ 135
Transitional arrangements for § 57a Abs 6 sentence 8 § 136 (omitted)	§ 136a
Transitional arrangements for § 57 Abs 4 Nr 1 (e) and (i)	Section 137
(dropped)	§ 137a
Handling of pending applications and procedures	§ 138
Transitional arrangements for the treatment of pending requests and procedures in the context of the exchange of powers with effect from 1 January 2004	Section 139
Transitional arrangements for the treatment of pending applications and procedures under the authorisation and examination procedure in accordance with Articles 131 to 131d, 131i and 131j § 139a of the transitional arrangements applicable up to 31 December 2003 in force until 31 December 2003 § 51a	Section 139b
Transitional arrangements for § 43 Abs 3, § 133a	§ 140
entry into force	Section 141
Annex (to § 122 sentence 1)

Part one
General provisions

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§ 1 Auditor and accounting firm

(1) Accountants or auditors (members of the profession) are persons who are publicly appointed as such. The order requires proof of personal and professional aptitude in the admission and state examination procedures. (2) The auditor exercises a free profession. His activity is not a business. (3) Chartered accountancy firms require recognition. The recognition shall require proof that the company is held responsible by auditors. Unofficial table of contents

§ 2 Content of the activity

(1) Chartered accountants shall carry out the professional task of carrying out business management audits, in particular those of financial statements of economic enterprises, and of the endorsement and the result of such audits. (2) Chartered accountants are entitled to advise and represent their clients in tax matters in accordance with the existing rules. (3) Chartered accountants are further empowered to

1.

-to act as experts in the fields of economic management;

2.

to advise on economic matters and to safeguard foreign interests;

3.

to the trustee administration.

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§ 3 Professional establishment

(1) professionals must establish and maintain a professional establishment immediately after placing an order; the establishment shall be established in a State which is not a Member State of the European Union or State Party of the European Union. Agreement on the European Economic Area (third country) or Switzerland must be provided with an address capable of being given domestiy. The professional establishment of a self-employed auditor is his own practice, from which he mainly pursues his profession. The establishment of an auditor, appointed exclusively in accordance with Section 43a (1), is the establishment from which he pursues his or her profession. (2) In the case of accounting firms, the seat of the principal place of business shall be the registered office of the registered office of the registered office. (3) Public accountants and accounting firms may establish branches in accordance with the provisions of this Law. Unofficial table of contents

§ 4 Auditor Chamber

(1) In order to carry out the tasks of self-management, a Chamber of Auditors shall be established, which shall be responsible for the examination and aptitude test, the appointment, the recognition, the revocation and the registration, the professional supervision and the quality control as well as the issuing of professional training regulations (§ 57 para. 3, § 57c) in indirect state administration. It is called "Wirtschaftsprüferkammer" ("Wirtschaftsprüferkammer"). (2) The Chamber of Auditors is a body of public law. Its seat is determined by its statutes. (3) The auditor's chamber can establish offices of the State. Unofficial table of contents

Section 4a Procedure on a single body

Administrative procedures in public and professional matters governed by this Act or in a legal regulation adopted pursuant to this Act may be governed by a single body in accordance with the provisions of of the Administrative Procedure Act. Unofficial table of contents

Section 4b Deadline for the adoption of administrative acts

Applications for the issuing of an administrative act by the Chamber of Auditors shall be decided within a period of three months, in so far as no shorter period is provided for; Section 42a (2) sentences 2 to 4 of the Administrative Procedure Act shall apply. accordingly. In the cases of § 16a and § 20a, the period begins only with the submission of the medical expert opinion.

Part two
Prerequisite for the exercise of the profession

First section
Approval for examination

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§ 5 Examination Office, legal protection

(1) The Chamber of Auditors shall, in order to fulfil the tasks assigned to it in accordance with the Second and ninth parts of this Act, establish a " Examination Office for the Examination of Public Accountancy at the State of the Auditor Chamber " (examination office). (2) The examination office is an independent administrative unit at the auditor's chamber. The Examination Office is headed by a person who has to be qualified to the judge's office (head of the examination office). The Examination Office is not bound by instructions in the performance of its duties. (3) In carrying out its tasks, the Examination Office may include the Landesoffices of the Chamber of Auditors. (4) The Examination Office shall support the examination office. Task Commission, the Examination Commission and the Opposition Commission. (5) The Opposition Commission decides on the objection to proceedings which have been adopted in the course of the authorisation and examination procedure. Unofficial table of contents

§ 6 Binding information

Upon request, the Examination Office will provide a binding information on the fulfilment of individual requirements for admission to the examination, for the exemption of admission requirements and for the settlement of examination achievements. Unofficial table of contents

Section 7 Application for admission to examination

The application for admission to the examination must be sent to the Examination Office in written form. Unofficial table of contents

§ 8 Conditions for admission (preliminary formation)

(1) The admission is subject to proof of a completed higher education qualification. (2) The proof of a completed university education can be waived if the applicants

1.

in at least 10 years of work as employees in the case of professionals, an accounting firm, sworn accountants or sworn accountants, a book audit firm, a cooperative audit association or the Examination Office of a Savings Banks and Giroverband or a superlocal authority for the bodies and institutions of public law;

2.

have worked for at least five years as a sworn accountant or a sworn accountant, or as a tax consultant or tax consultant.

(3) If the university education has been completed outside the scope of this law, the certificate must be equivalent. Unofficial table of contents

§ 8a AnRecognizing University Training courses, Legislative Decree

(1) University training courses,

1.

which include all areas of knowledge in accordance with § 4 of the auditor's examination regulation,

2.

complete with a university examination or a state examination, and

3.

in which examinations of individual fields of knowledge for which a certificate of performance is issued correspond to the content, form and scope of an audit in the auditor's examination,

may, at the request of the university, be recognised as being particularly suitable for the training of professionals in accordance with the provisions of the regulation referred to in paragraph 3. (2) Proofs of achievement provided for in the tests referred to in paragraph 1 (3), Replace the corresponding examinations in the examination examination. The certificates are to be submitted to the examination office. (3) The Federal Ministry of Economics and Technology, with the consent of the Federal Council, shall determine the body responsible for the recognition by means of a regulation with the consent of the Federal Council. The legal regulation may also:

1.

determine the conditions for recognition, in particular the procedure for determining whether areas of knowledge of the higher education system are in accordance with those laid down in Article 4 of the auditor's examination regulations,

2.

details of the recognition procedure, in particular the documents to be annexed to the application, and the notice of recognition; and

3.

determine the conditions for early admission to the examination in accordance with § 9 (6) sentence 2, in particular the documents to be annexed to the application.

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§ 9 Requirements for approval (audit work)

(1) The authorisation shall require a practical training (activity) sufficient for the exercise of the profession. Applicants with completed higher education have to prove at least three years of activity at a position referred to in section 8 (2) (1). If the standard period of study of higher education is less than eight semesters, the activity shall be extended to four years; no further activity will be required. The activity must be carried out after the first vocational qualifying university degree has been acquired; the second sentence of paragraph 6 remains unaffected. (2) For the duration of two years, the whole of the activity must be carried out mainly by the applicant. Final exams took part and participated in the drafting of the audit reports (audit work). During this time, they should have participated in statutory audits and participated in the drafting of the audit reports. Audit work must be carried out

1.

in the case of Section 8 (2) (1) after the fifth year of cooperation,

2.

in the case of § 8 para. 2 no. 2 during or after the professional activity as a sworn accountant or sworn-in accountant or as tax advisor or tax consultant.

The requirement of audit work is satisfied if the applicants have been verifiably carried out material book and balance sheet audits according to business principles in foreign companies. A foreigner is considered to be a company with which the applicant is neither in a management nor in an employment relationship. (3) The audit activity must be carried out in cooperation with professionals, an auditing company, sworn accountants or sworn accountants, a book examination company, a cooperative examination board, an examination office of a savings fund and giro association, or a superlocal authority for corporate bodies and institutions of public law in which a (4) The evidence of the activity as well as of the audit activity is not required for applicants who have been working as tax advisors or tax advisors for at least 15 years or as a sworn accountant or (5) a supervisor in larger enterprises or an activity as a tax adviser or a tax adviser, or a tax consultant, who has been sworn in; (5) Tax adviser or in an examination board pursuant to section 26 (2) of the A credit law act or an activity related to the audit activity at the auditor's chamber or in the case of an association of persons pursuant to § 43a (4) (4) may be applied to the activity referred to in paragraph 1 up to the maximum period of one year. will be credited. The same shall apply to persons under investigation in the public sector, provided that they have been verifiably carried out on a self-employed basis by larger companies. An activity abroad shall be set off against the activity referred to in paragraph 1 if it has been carried out in the case of a person authorised or appointed as a competent auditor in the foreign State, and if the conditions for the (6) An activity within the meaning of paragraph 1, which is established within the framework of a higher education program recognized in accordance with § 8a, may be subject to a maximum of shall be credited to the activity referred to in paragraph 1 for one year. In addition, the authorisation may already take place at an earlier date for examination by way of derogation from paragraph 1. Unofficial table of contents

§ § 10, 10a and 11 (omitted)

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§ 11a

(dropped)

Second section
Audit

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§ 12 Examination Commission and outline of the examination

(1) The examination is filed before the examination board. (2) The examination is divided into a written and an oral examination. (3) All applicants must be subject to the same requirements without regard to their professional career. Unofficial table of contents

§ 13 Shortening test for tax consultants

Tax advisors and applicants who have passed the examination as tax advisors can take the exam in a shortened form. In the case of examination in a shortened form, the written and oral examination in tax law is not required. Unofficial table of contents

§ 13a Abbreviated examination for sworn accountants

(1) Sworn accountants and sworn-in accountants may take the examination in a shortened form. In the examination in a shortened form, sworn accountants and sworn accountants who are tax advisors or tax advisers are not responsible for the written and oral examination in tax law, in Applied Business Administration and in the Federal Administration of Business Administration and in the Federal Ministry of Economics and Business Administration. Economics, for sworn accountants and sworn accountants who are lawyers, lawyers or lawyers, in business law, in applied business administration and economics. (2) Applications for admission to the shortened checking which will not be made for a repeat test, shall be submitted in accordance with the formal requirements of 31 December 2007 at the latest. The tests must be completed by 31 December 2009 at the latest. The same time limit shall apply to the subsequent resignation and re-examination tests in accordance with § § 21, 22, 32 and 33 of the Examination Regulations; after the expiry of the period after sentence 2, there is no longer any claim to their implementation. Unofficial table of contents

§ 13b Abbreviated examination after consideration of equivalent examination benefits, legal regulation

Examination achievements, which are provided in the framework of a university education, are credited if their equivalence in terms of content, form and scope with the requirements of the examination areas listed in § 4 of the German Economic Examination Examination Regulations Applied business administration, economics or business law in the admission procedure is determined by the examination office. In the examination in a shortened form, the written and oral examination in the appropriate examination area is not required. The Federal Ministry of Economics and Technology is authorized, with the consent of the Federal Council, to determine the substantive and formal requirements for determining equivalence and the procedure by means of a legal regulation. Unofficial table of contents

Section 14 Details of the examination procedure

The Federal Ministry of Economics and Technology is governed by the law

1.

the establishment of the Examination Commission, the Task Commission and the Opposition Commission, each of which has the Presidency, the composition and the composition and the the appointment of its members;

2.

the details of the examination procedure, the examination and the examination procedure, in particular the documents to be annexed to the application for admission to the examination, and the examination areas;

3.

the written and oral examination, resignation and exclusion from the examination, the result of the examination, the additional examination, the repetition of the examination and the communication of the examination result.

The legal regulation does not require the approval of the Federal Council. Unofficial table of contents

§ 14a Registration fee, examination fee

Fees shall be paid to the auditor's chamber for all authorisation and examination procedures and for unsuccessful appeals procedures; the Chamber of Auditors may determine the charging of fees and their level and maturity. Details of the Rules relating to Fees of the Chamber of Auditors (Section 61 (2)) are laid down.

Footnote

(+ + + § 14a: For application cf. § 135 (F 2003-12-01) + + +) Unofficial table of contents

§ § 14b and 14c (omitted)

Third Section
Order

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§ 15 Order authority and fees

After passing the examination, the applicant shall be appointed as an auditor on request by handing out a certificate issued by the Chamber of Auditors. The auditor's chamber is responsible. If the application for an auditor's order is not submitted within five years after the examination has been passed, the provisions of Section 23 (2) and (3) shall apply to the order. Anyone who has been admitted in accordance with § 9 (6) sentence 2 shall submit proof of the three-year activity in accordance with section 9 (1), including the audit activity pursuant to § 9 (2), prior to the order. Unofficial table of contents

§ 16 Say of the Order

(1) The order shall be refused,

1.

if a fundamental right has been forgiven after the decision of the Federal Constitutional Court;

2.

if, as a result of a criminal conviction, the ability to hold public office does not exist;

3.

as long as the provisional statement of cover does not apply to the application for the conclusion of professional indemnity insurance, unless there is only one activity as an organ member or an employment pursuant to section 43a (1);

4.

if the applicant has pleaded guilty to a conduct which would justify the exclusion from the profession;

5.

if the applicant, for health or other reasons, is not only temporarily unable to perform the profession properly;

6.

as long as an activity is carried out which is incompatible with the profession in accordance with § 43 (2) sentence 1 or § 43a (3);

7.

if the applicant is in non-ordered economic circumstances, in particular in the case of an asset default, an asset default is suspected if insolvency proceedings are opened on the assets or if an entry in the the directory to be held by the executing court (§ 26 para. 2 of the insolvency order, § 882b of the Code of Civil Procedure).

(2) The order may be refused if the applicant has behaves in such a way that the concern is justified, that he will not meet the professional duties as an auditor. (3) The appointment of the order shall be decided by the Auditor chamber. Unofficial table of contents

Section 16a Medical opinion in the order procedure

(1) If it is necessary for a decision on the grounds of failure of section 16 (1) no. 5, the examining body shall give the applicant or the applicant an opinion of a specific physician or a specific doctor within a specified reasonable period of time. to the health of the applicant, or to submit a request to the applicant. The opinion must be based on an investigation and, if this is considered necessary by a local doctor or an official, also on a clinical observation of the applicant or of the applicant. The costs of the opinion shall be borne by the applicant or the applicant. (2) The arrangements referred to in paragraph 1 shall be accompanied by reasons and shall be awarded to the candidate or applicant. A request for a court decision may be filed against the orders within one month of the notification. (3) If the applicant does not comply with the order of the auditor's chamber without sufficient reason, the applicant shall be deemed to have received a request for a court decision. the request for order is deemed to be withdrawn. Unofficial table of contents

§ 17 Professional certificate and professional

(1) Before handing out the certificate, applicants shall have the profession before the Chamber of Auditors or in a body commissioned by the Chamber of Auditors. The oath formula is:
"I swear that I will responsibly and carefully fulfil the duties of a chartered accountant, in particular that I will preserve secrecy, and will reimburse audit reports and expert opinions in a conscientious and impartial manner, so help me God". (2) The oath can also be made without any religious prayer. (3) allowing a law to use the members of a religious company in place of the oath of other forms of bedding, the applicant, who is a member of such a person, may Religious society is, this betting formula is speaking. Unofficial table of contents

Section 18 Professional title

(1) Chartered accountants shall have the professional title "Wirtschaftsprüfer" (Chartered Accountant). Women can have the professional title "Wirtschaftsprüferin". If declarations are made in the course of activities pursuant to § 2 (1), which are legally reserved for members of the profession, these declarations may be made using only the professional title and, in addition, with an officially lent foreign (2) Academic degrees and titles and additions that indicate a state-conferred graduation can be conducted in addition to the professional title. Names and professional titles are also permitted if they have been officially awarded and are designations for an activity which may be exercised in addition to the activity of the auditor (§ 43a); also permissible are the names of the names of the names and the names of the names of the names of the names of the profession. Text description labels. In addition, in other countries there are also permitted professional titles for the activity as statutory auditor or for an activity which may be exercised in addition to the activity as an auditor. (3) With the Erasing, the withdrawal or revocation of the order shall be the subject of the authority to carry out the professional title. The professional title may not be carried out with an addition which refers to the former entitlement. (4) The Chamber of Auditors may be a member of the profession who is entitled to the rights arising from the age or physical condition of the person concerned. Do not order and do not carry out any professional activities, on request give permission to continue to lead the professional title. The Chamber of Auditors may withdraw or revoke such permission if circumstances become known or occur subsequently, which would result in the deletion, withdrawal or withdrawal of the order or to the refusal of the Permission could have been carried out. The person or persons concerned shall be heard before the withdrawal or revocation of the permit. Unofficial table of contents

§ 19 Erasing of the order

(1) The order shall be issued by

1.

Death,

2.

Renunciation

3.

legally binding exclusion from the profession.

(2) The waiver shall be declared in writing to the Chamber of Auditors. Unofficial table of contents

§ 20 Return and revocation of the order

(1) The order shall be withdrawn with effect for the future, if facts are subsequently disclosed, in the knowledge of which the order should have been denied. (2) The order shall be revoked if the auditor or the Auditor

1.

is not responsible for its own responsibility or pursues an activity which is incompatible with the profession in accordance with section 43 (2) sentence 1 or section 43a (3);

2.

as a result of a criminal conviction, has lost the ability to hold public office;

3.

for health or other reasons, not only temporarily unable to exercise the profession properly;

4.

does not maintain the compulsory professional indemnity insurance (§ 44b (4), § 54) or has repeatedly failed to maintain the prescribed professional indemnity insurance within the last five years with significant duration and this failure to continue to obtain omission in the future;

5.

is located in non-ordered economic circumstances, in particular in the case of an asset (§ 16 (1) (7));

6.

does not maintain a professional establishment in accordance with Section 3 (1) sentence 1;

7.

Following the decision of the Federal Constitutional Court, a fundamental right has been forgiven.

(3) The auditor and the auditor shall immediately notify the Chamber of Auditors,

1.

that a commercial activity is carried out (Section 43a (3) (1)),

2.

that he or she enters into an employment relationship or that there is a substantial change in an existing employment relationship (Section 43a (3) (3))). 2),

3.

that he or she is permanently or temporarily used as a judge or judge, a civil servant or a civil servant, a professional soldier or a professional soldier or a soldier on a temporary basis (Section 43a (3) (3)).

The Chamber of Auditors shall, on request, submit the documents relating to an employment relationship. (4) In the cases referred to in paragraph 2 (1) and (4), a revocation shall be made if it is to be assumed that the auditor shall in future be be self-responsible, permanently abandon the activity which is incompatible with § 43 (2) and § 43a (3), or continue to maintain the prescribed liability insurance in the future. A reasonable time limit may be set for the auditor for this purpose. If he does not fulfil his obligation within the time limit set, the withdrawal of the order shall be pronounced. A revocation in the cases referred to in paragraph 2 (5) may be waited if the auditor's chamber is proved that the interests of third parties are not endangered by the non-ordered economic circumstances. (5) (6) If the auditor is not in a position to exercise his rights in the proceedings because of a mental illness or a physical, mental or mental disability, the Court of Supervisors shall order at the request of the Auditor's chamber a supervisor as a legal representative in the procedure; the Regulations of the Act on the Procedure in Family Matters and in the Matters of Voluntary Jurisdiction in the Order of Care in accordance with § § 1896ff. of the Civil Code shall be applied accordingly. An auditor is to be appointed to the supervisor. (7) The suspensive effect of a challenge suit is to be found in § 116Abs. 2 to 4, § 117 (2) and § 121 accordingly. The action taken against a revocation on the grounds of paragraph 2, point 4, shall not have suspensive effect. Unofficial table of contents

Section 20a Medical opinion in the withdrawal procedure

§ 16a (1) and (2) shall be applied in accordance with the procedure for revocation of the order pursuant to section 20 (2) no. 3. If the opinion is not submitted within the time limit set by the Chamber of Auditors without sufficient reason, it is presumed that the auditor is not only responsible for the reason of Article 20 (2) (3), which is to be clarified by the expert opinion. is temporarily incapable of properly exercising his profession. Unofficial table of contents

Section 21 Jurisdiction

The auditor's chamber shall decide on the withdrawal and revocation of the order. Unofficial table of contents

Section 22

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§ 23 Reorder

(1) A former auditor may be reappointed if:

1.

the order in accordance with section 19 (1) no. 2 has been granted;

2.

in the case of the deletion of the order in accordance with section 19 (1) (3), the final exclusion from the profession has been lifted by means of mercy or since the final exclusion has elapsed for at least eight years;

3.

the order has been withdrawn or revoked and the reasons which have been decisive for the withdrawal or revocation no longer exist.

(2) Re-examination is not required. The Chamber of Auditors may order, on a case-by-case basis, that the applicant has to undergo the examination or part of the examination, if otherwise the professional exercise of the profession does not appear to be guaranteed. § § 7 and 12 shall apply for the examination procedure. (3) The reappointment shall be refused if the conditions for reordering are not available under the appropriate application of § 16. Unofficial table of contents

§ 24

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Fourth Section

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Section 25

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Section 26

(dropped)

Fifth Section
Audit firms

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Section 27 Legal form

(1) Companies, European companies (SE), limited partnerships on shares, limited liability companies, open trading companies, limited partnerships and partnership companies may be subject to the conditions laid down in the (2) Open trading companies and limited partnerships may be recognised as accounting firms if they are acting as audit firms as a result of their fiduciary activities as a Commercial companies registered in the commercial register . Unofficial table of contents

Section 28 Conditions for recognition

(1) The prerequisite for the recognition is that the majority of the members of the Executive Board, the managing director and the managing directors, the personally liable partners and shareholders, the Managing Directors and Directors or to the partners (legal representatives) professionals or auditors approved in another Member State of the European Union or State Party to the Agreement on the European Economic Area; or Auditors are. Personally liable partners and shareholders may also be authorized to audit firms or to other Member States of the European Union or State Party to the Agreement on the European Economic Area. Audit societies. If the company has only two legal representatives, one of them must be a chartered accountant or an auditor, or in another Member State of the European Union or State Party to the Agreement on the European Economic Area authorised auditor or auditor of the statutory auditor. At least one person or company referred to in sentences 1 to 3 must have their professional establishment at the company's registered office. (2) In addition to professionals, accountancy firms, in another Member State of the European Union or State Party to the Agreement on the European Economic Area certified auditors and audit firms are sworn accountants and sworn accountants, tax advisers and tax advisers as well as lawyers and lawyers authorized, legal To be representatives of audit firms. The Chamber of Auditors may, upon request, be entitled to the same entitlement as the Chamber of Auditors in particular persons who are not mentioned in the first sentence and who exercise a profession to be agreed with the profession of the auditor and the auditor. (3) The Chamber of Auditors may authorise persons authorised or appointed in a third country to be authorised or appointed as competent examiners or examiners, in addition to professionals and in another Member State of the European Union or State Party to the Agreement on the European Economic Area Auditors may be statutory representatives of auditing companies if the conditions for their authorization or order substantially correspond to the provisions of this Act. Those examiners and examiners authorised or appointed in a third country who are excluded from the management as personally liable partners or members of the management shall not be taken into account. The first and second sentences are applicable to lawyers, patent attorneys and patent attorneys, as well as tax advisers and tax advisers of other countries, if they are responsible for the training and empower of the (4) The prerequisite for the recognition is that the following conditions apply:

1.

Members of the European Union or the Contracting State of the Agreement on the European Union shall be exclusively members of the professional and auditing firms which fulfil the conditions laid down in this paragraph, or in another Member State of the European Union or State Party to the Agreement statutory auditors, statutory auditors or audit firms or persons referred to in point 1a are admitted to the office;

1a.

Shareholders sworn in accountants or sworn accountants, tax advisers or tax advisers, tax agents, lawyers or lawyers, persons with whom a joint professional practice under section 44b (2) is permitted, or persons whose activity has been authorised as a member of the Management Board, managing director or managing director, partner or partner or personally liable partner under paragraph 2 or 3 of this Directive, and at least half the number of persons referred to in this number is active in society;

2.

the shares in the audit firm are not held for the account of a third party;

3.

in the case of limited companies, the majority of the shares of accountants or accounting firms which satisfy the conditions laid down in this paragraph or in another Member State of the European Union or State Party to the Agreement auditor, auditor or audit firm admitted to the European Economic Area;

3a.

in the case of limited liability companies, limited partnerships and limited partnerships on shares, those persons referred to in point 1a who are not active in the company, less than one quarter of the shares in the nominal capital or those in the commercial register Registered deposits of the Commanditists (simple minority participation);

4.

in the case of limited liability companies, the majority of the deposits held in the commercial register by the traders of auditors or accounting firms which fulfil the conditions laid down in this paragraph, or in another Member State of the European Union or State Party to the Agreement on the European Economic Area, has been taken over by statutory auditors, auditor auditors or audit firms authorised there;

5.

Auditors or accounting firms which fulfil the conditions laid down in this paragraph or approved in another Member State of the European Union or Contracting State of the Agreement on the European Economic Area Auditors, auditors or audit firms authorised there together are the majority of shareholders ' voting rights, commercial shareholders, members of a limited-liability company or a limited number of limited partners, and

6.

it is determined in the social contract that, in order to exercise the rights of a shareholder, only members may be authorized to exercise their rights, the members of the profession or in another Member State of the European Union or the State Party to the Convention on the The European Economic Area is a statutory auditor or auditor.

Where professionals within the meaning of the first sentence of sentence 1 have joined a company of civil law whose sole purpose is to hold shares in an accounting firm, they shall be subject to the shares in the company Accounting firm in proportion to its shareholding in the civil society. Foundations and registered associations shall be considered as professionals within the meaning of the first sentence of sentence 1, if:

a)

they exclusively serve the pension provision of persons working in the auditing company and their survivors, or promote vocational training, vocational training or science only; and

b)

the majority of the statutory bodies are composed of accountants.

(5) In the case of limited liability companies and limited limited liability companies, the shares must be denominated in their name. The transfer must be subject to the consent of the company. The same applies to the transfer of business shares to a limited liability company. (6) In the case of limited liability companies, the share capital must be at least twenty-five thousand euros. In the case of limited liability companies, limited liability companies and limited liability companies, it is necessary to prove that the value of the individual assets less the debt is at least the legal value of the legal system. Minimum amount of the basic or capital stock. (7) The recognition must be denied as long as the provisional statement of cover is not available on the application for the conclusion of professional indemnity insurance. Unofficial table of contents

§ 29 Jurisdiction and procedure

(1) The auditor's chamber shall be responsible for recognition as an auditing company. (2) The application shall be a copy or a publicly certified copy of the social contract or the articles of association, as well as proof of compliance with the (3) A certificate shall be issued for recognition as an auditing company. Section 3a of the Administrative Procedure Act shall not apply. Unofficial table of contents

§ 30 Change Display

Any change in the company contract or the statutes or in the person of the legal representatives shall be reported to the auditor's chamber immediately. The change display shall be accompanied by a certified copy of the respective document. If the change is entered in the commercial register or partnership register, a publicly certified copy of the registration is to be submitted. Unofficial table of contents

Section 31-designation "Wirtschaftsprüfungsgesellschaft"

The recognised company is obliged to include the name "Wirtschaftsprüfungsgesellschaft" in the company or its name and to lead it in the professional transport sector. For a partnership company, the obligation pursuant to § 2 para. 1 of the Partnership Company Law of 25 July 1994 (BGBl. 1744), in addition to the names of all occupations represented in the partnership. Unofficial table of contents

Section 32 Confirmation of confirmation

If statutory audit firms are subject to statutory audit, they may only be signed by auditors; they may also be signed by sworn accountants, to the extent that they are legally empowered. , are to give confirmation. The same applies to other declarations in the context of activities which are legally reserved for professionals. Unofficial table of contents

Section 33 Erasing of recognition

(1) The recognition shall be issued by:

1.

the dissolution of society,

2.

Renunciation of recognition.

(2) The waiver shall be declared in writing to the Chamber of Auditors. The liquidation of the company shall be notified immediately to the Chamber of Auditors. Unofficial table of contents

Section 34 Revocation and revocation of recognition

(1) The recognition shall be withdrawn or revoked if:

1.

For the person of a Management Board member, Managing Director, personally liable partner or partner, the order is withdrawn or revoked, unless any representation and business management authority of that person is immediately revoked or withdrawn;

2.

after the recognition that it should have been refused, or if the conditions for the recognition of the company, also referred to in Article 54 (1), continue to be fulfilled, unless the company is within a period of appropriate period to be determined by the Chamber of Auditors, which, if the conditions referred to in Article 28 (2), second sentence, sentence 2 and second sentence, may not exceed two years, bring about the status corresponding to the law; in the event of continued the conditions laid down in § 28 (4) shall be the minimum period of five years for the succession ;

3.

a member of the executive board, a managing director, a personally liable partner or a partner is excluded from the profession by a legally binding professional judgment or one of the above mentioned in § 28 para. 2 sentences 1, 2 and para. 3 Persons who are qualified to represent and management an audit firm, unless the auditing company of the auditor's chamber proves that any power of representation and business management the convicted person is immediately revoked or withdrawn.

(2) The recognition shall be revoked if the company is in default of property, unless it does not endanger the interests of the contracting entities or other persons. (3) On the withdrawal and revocation of recognition the auditor's chamber decides. Unofficial table of contents

§ 35

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§ 36

(dropped)

Sixth Section
General rules governing the administrative procedure

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Section 36a Investigation principle, obligation to participate, transfer of personal data

(1) The Chamber of Auditors shall determine the facts of its own motion. (2) The candidates, auditors or companies involved in the proceedings shall participate in the investigation of the facts and, in so far as it is necessary to do so, To agree to the use of evidence. The application for the grant of legal benefits shall be rejected if the body responsible for the decision cannot sufficiently clarify the facts as a result of the refusal to take part. The applicant, auditor or the company shall be informed of this legal sequence. (3)

1.

the Chamber of Auditors, the courts and the authorities shall provide data on natural and legal persons who, from the point of view of the notified body, are responsible for admission to, or carrying out, the examination and aptitude test, for the purpose of issuing a A derogation pursuant to section 28 (2) or (3) or for the withdrawal or revocation of this decision is required, to the body responsible for the decision,

2.

The courts and authorities shall provide data on natural and legal persons who, from the point of view of the notified body, are required to order or re-order, recognise or withdraw or revoke this decision, or which have the right to Suspicion of an infringement of professional duties may be justified by the Chamber of Auditors,

in so far as this does not adversely affect the interests of the person or persons concerned which are worthy of protection, or where the public interest outweighs the confidentiality of the parties concerned. The transmission does not apply if special legal regulations are in place; this does not apply to the tax secrecy pursuant to § 30 of the German Tax Code, the obligation to conceal the obligation under § 64, the obligation to respect the members of the organs, and the obligation to respect the rules of law. Officers and employees of the Chamber of Appeal of another liberal profession within the scope of this Act and the obligation to comply with the obligation to comply with the obligations laid down in Article 9 (1) of the Banking Act and in Section 8 of the German Securities Trading Act and § 342c of the German Securities Trading Act (Securities Trading Act) (4) As far as natural or non-commercial legal persons who are members of a professional chamber of another liberal profession within the scope of this law, the auditor's chamber may also provide data within the meaning of paragraph 3 and in accordance with this provision to other competent bodies. , insofar as their knowledge is necessary for the implementation of the legal order from the point of view of the transmitting authority. (5) The Chamber of Auditors shall be entitled to collect personal data of its members in respect of the public supply works of the auditors and to the sworn accountant, to the extent that they are responsible for the determination of Membership and the nature and extent of the obligation to provide contributions or to the service is required.

Seventh Section
Professional Register

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§ 37 Register-leading position

(1) The Chamber of Auditors shall carry out a professional register of accountants and accounting firms. All professional and auditing companies to be registered will each receive a registration number. The professional register is electronically conducted in German and is available to the public electronically with the current data, with the exception of the birthday and the place of birth of professionals. (2) The auditor's chamber can be Publish a list of members, which may contain further voluntary disclosures of the members of the professional profession and of the professional associations beyond § 38. (3) At the request of the member, the registration must be kept in the register of members. The Member shall be informed by the Chamber of Auditors of his right of objection. Unofficial table of contents

Section 38 Registration

In the professional register, the bodies responsible for the approval, quality control, professional supervision and public oversight according to § 66a (terms, conditions, and regulations) are to be introduced into the register of professional and professional auditing companies. Addresses) and subsequently to be entered in detail in addition to the respective register number

1.

Auditor, and

a)

Name, first name, birthday, birthplace, and changes of name,

b)

the date of the order and the authority which made the order,

c)

the date of the establishment of the professional establishment, the address of which, in the cases referred to in the first sentence of section 3 (1), second sentence, the domestic delivery address and its changes, stating the date,

d)

the type of professional activity referred to in § 43a (1) and (2) and any changes, indicating the date,

e)

Name, first name, professions or company and the addresses of the professional branches of the members of the firm, the name of the law firm and any changes, indicating the date; this shall apply accordingly in the case of the presentation of a law firm, even if: the conditions laid down in section 44b (1) sentence 1 are not available;

f)

Company, address, Internet address and register number of the audit firm where the auditor or auditor is employed or otherwise active, or who is a member of a partner or partner, or in which he or she is a partner or a partner in the in a similar way,

g)

Name, first name, professions and addresses of the partners ' professional branches, name of the partnership and any changes made, indicating the date, as appropriate in the case of a partnership agreement, even if the conditions are met in accordance with § 1 of the Partnership Company Law,

h)

Issue of the certificate pursuant to § 57a (6) sentence 7 and expiry of the period pursuant to § 57a (6) sentence 8 or expiry of the period pursuant to § 57a (1) sentence 2 and all changes, stating the date,

i)

Registration as auditor for quality control according to § 57a paragraph 3,

j)

all other registrations with the competent authorities of other States, indicating the name of the register office concerned and the registration number,

k)

The profession is subject to professional and professional bans and, in the case of non-activity prohibitions, the area of activity, indicating the beginning and the duration of the activity.

2.

Audit firms, and

a)

name and legal form,

b)

The day of recognition as an accounting firm and the authority that issued the recognition,

c)

Address of principal place of business, contact possibilities including a contact person, internet address and, if the auditing company is involved in a network, companies and addresses of the members of the network and their , or an indication of where such information is publicly available,

d)

Names, professions, dates of birth and addresses of the members and members of the institution of a legal person appointed to represent the legal representation and the amount of their shares and parent deposits, as well as names, professions, dates of birth and addresses of the Authorized persons and the other members of a personal company and the amount of the deposits of the comeditists registered in the commercial register,

e)

the names, business addresses and register numbers of the accountants operating on behalf of the company;

f)

Issue of the certificate in accordance with § 57a (6) sentence 7 and expiry of the period pursuant to § 57a (6) sentence 8 or expiry of the period pursuant to § 57a (1) sentence 2,

g)

Registration as auditor for quality control according to § 57a paragraph 3,

h)

all other registrations with the competent authorities of other States, stating the name of the register office and the registration number

as well as any changes to letters a, c, d, e, f, g and h, indicating the date.

3.

Branches of accountants and accounting firms, namely:

a)

Name,

b)

Address of the branch,

c)

Names and addresses of the persons conducting the branch

and any changes to points (a) to (c), indicating the date.

4.

Auditors, auditors and auditors from third countries according to § 134; points 1 to 3 shall apply accordingly.

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§ 39 Deletion

(1) To be deleted in the professional register

1.

Auditor if the order has been cancelled or revoked as an auditor or is revoked;

2.

audit firms where the recognition as an accounting firm is erloted or revoked or revoked at an unquestionable level;

3.

Branches,

a)

if the branch is repealed,

b)

if the branch is no longer held responsible by an auditor and a derogation from the auditor's chamber is not available.

(2) If the immediate enforcement of the withdrawal or revocation of the order or recognition has been particularly ordered, by way of derogation from paragraph 1, auditors or accounting firms and their branches shall be: To delete a professional registry. If the suspensive effect of the action is ordered or restored, or the withdrawal or revocation has been annulled, the registration in accordance with § 38 shall be reinstated. (3) The disclosures according to § 38 No. 1 (h) and (i) and § 38 No. 2 Point (f) and (g) shall be deleted if the certificate pursuant to Section 57a (6) sentence 7, the exemption pursuant to section 57a (1) sentence 2 or the registration as auditor for quality control are withdrawn or revoked or revoked by Fristablauf has been erloted. The information relating to § 38 (1) (k) shall be deleted if the prohibition of activities or prohibitions is extinguisher. Unofficial table of contents

§ 40 Procedure

(2) The members of the Chamber of Auditors shall be obliged to make the facts necessary for the registration, modification or deletion of the facts. to communicate the auditor's chamber immediately in a form corresponding to § § 126, 126a of the Civil Code. Section 62a shall apply accordingly. Unofficial table of contents

§ 40a Register for cooperative examination associations and examination offices of the savings banks and giro associations

(1) In the case of the Chamber of Auditors, the cooperative examination associations are also registered, the final examinations in the meaning of § 340k (2) sentence 1 of the Commercial Code or the first sentence of Article 25 (1) of the Introduction Act. the commercial code, as well as the examination offices of the savings banks and giro associations. Section 37 (1) shall apply accordingly. (2) In the register shall be entered in detail in addition to the respective register number:

1.

the name and legal form of the examination office or the name of the examination office, and the name and legal form of the institution of the examination office;

2.

the date of the award of the examination law and the authority which conferred the law, or the statutory authorisation of the examination office;

3.

Address of the main office as well as contact possibilities including a contact person, internet address and, if the examination board or the examination office is a member of a network, the names and addresses of all members of the network and their , or an indication of where such information is publicly available;

4.

Addresses of other offices in Germany;

5.

the names and business addresses of all members of the Board of the Examination Association or of the Head of the Examination Office;

6.

the names and register numbers of the auditors, acting on behalf of the examination office or the examination office;

7.

all other registrations with the competent authorities of other States, indicating the name of the register office and the registration number;

8.

Name and address of the competent supervisory authority.

(3) The examination bodies and examination bodies referred to in paragraph 1 shall be obliged to inform the Chamber of Auditors of the facts referred to in paragraph 2 and any modification of these facts. The Chamber of Auditors shall have the facts communicated and amended. (4) The cooperative examination associations referred to in paragraph 1 shall be obliged to communicate to the Chamber of Auditors if they do not: Carry out statutory audits in accordance with Section 340k (2) sentence 1 of the Commercial Code or the first sentence of Article 25 (1) of the Introductory Act to the Commercial Code, or if their examination law has been revoked in an unquestionable way. The examination offices of the Savings Banks and Gypsum Associations referred to in paragraph 1 shall be obliged to inform the Chamber of Auditors if their right of examination has been withdrawn from an indisputable basis. In such cases, the Chamber of Auditors shall delete the registration.

Eighth section
Administrative procedure

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Section 41 Direct action against the defamation of the Chamber of Auditors

Prior to the imposition of an action against the defamation of the Chamber of Auditors issued pursuant to the provisions of the Third and Fifth Section of Part Two and Section 134a (1) and (2) of this Act, no review shall be required in a Pre-trial procedure. Unofficial table of contents

§ 42

(dropped)

Part Three
Rights and duties of auditors

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Section 43 General professional duties

(1) The auditor shall have his profession independent, conscientious, concealed and responsible for his own responsibility. In particular, he has to behave in an impartial manner in the reimbursement of audit reports and expert opinions. (2) The auditor has to abstain from any activity which is incompatible with his profession or with the reputation of the profession. He has to be aware of the special professional duties which he/she has to grant from the power to give legally required confirmation notices. It must also prove to be worthy of the profession of trust and respect which the profession requires. (3) Who was the auditor of a company within the meaning of Section 319a (1) sentence 1 of the Commercial Code, or who as the responsible audit partner in the meaning of § 319a (1) sentence 5, paragraph 2 sentence 2 of the In the case of the commercial code of the audit of such an undertaking, no important management activity may be carried out there within two years of the completion of the audit activity. (4) (omitted) Unofficial table of contents

Section 43a Rules of professional practice

(1) Wirtschaftsprüfer may independently pursue their profession in their own practice or in a joint professional exercise in accordance with § 44b, as members of the Management Board, Managing Directors, personally liable persons or in accordance with the Partnership Company Act. Persons of accounting firms as well as representatives of auditors, accountants, cooperative audit associations and audit offices of auditors, accountants and auditors of Savings banks and giro associations or over-local Audit institutions for corporate bodies and institutions of public law. (2) Auditor members may be members of the Board of Directors, managing directors, personally liable persons, or in accordance with the partnership company law. persons of a book-examination company, a law firm, a tax consulting company or a partnership company which is not recognised as an accounting firm or a accounting firm, shall only act, if they remain authorized, orders to be legally to carry out statutory audits in accordance with § 316 of the Commercial Code. Under the condition set out in the first sentence, auditors shall be entitled to be representatives of a foreign audit profession or of a foreign audit firm, or a foreign audit firm, as eligible representatives or persons entitled to the subscription of a signatory. Members of the Board of Management, Managing Directors, personally liable persons or persons associated with a foreign audit firm in accordance with the Partnership Association Act, if the conditions for their professional practice are fulfilled by the the provisions of this law. The first sentence shall apply in accordance with the duties of a member of the Management Board, the managing person, the person liable to be personally liable or the person of a foreign legal advice company in accordance with the Partnership Association Act; or Tax consulting company, if the conditions for their professional practice substantially comply with the provisions of the Federal Law and Tax Consultative Act (Bundesrechtsanwaltsordnung) or of the Tax Consultation Act. (3) Wirtschaftsprüfer shall not exercise any obligation to exercise

1.

a commercial activity;

2.

any activity on the basis of an employment contract, with the exception of the cases referred to in paragraphs 1 and 2 and in paragraph 4 (2), (3), (4), (5) and (8); in exceptional cases, the Chamber of Auditors may administer a trustee in a Declare an employment relationship compatible if it takes only a temporary period and the transfer of the trustee function requires an employment relationship;

3.

any activity on the basis of an official or non-volunteer relationship, with the exception of the case referred to in paragraph 4 (2). § 44a shall remain unaffected.

(4) The profession of auditor is compatible with the profession

1.

the exercise of a professional profession in the field of technology and the legal system, and of a professional profession in accordance with section 44b (1);

2.

the work at scientific institutes and as teachers at universities;

3.

the activity as an employee of the auditor's chamber;

4.

the activity as an employee of a body recognised by the Federal Ministry of Justice pursuant to section 342 (1) of the Commercial Code, as an employee of a German Federal Ministry of Justice pursuant to § 342b (1) of the Commercial Code in the Agreement with the Federal Ministry of Finance by contract or as an employee of a non-industrial group of persons whose full members are auditors, audit firms, Sworn accountants or accounting firms or persons and Persons who fulfil the conditions laid down in § 44b (2) sentence 1 and whose exclusive purpose is to represent the professional interests of the auditors or sworn accountants and in the auditor, Audit firms, sworn accountants or accounting firms have the majority;

4a.

the activity as an employee of the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht), if it is an activity under Section 11 of the Securities Trading Act;

5.

the activity as managing director of a European Economic Interest Grouper, whose members are exclusively sociable persons;

6.

the organisation of teaching and lecture events in preparation for the examinations as auditors, sworn accountants and tax advisors and for the training of the members of the Chamber of Auditors;

7.

the freedom of writing, scientific and artistic activity and the free movement of lectures;

8.

the activity as an employee of an audit association in accordance with Section 26 (2) of the law on credit.

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Section 44 Own-responsibility activities

(1) A self-responsible activity shall not apply to those who, acting as a signatory or as a signatory, have to comply with instructions which oblige him to sign audit reports and expert reports, even if they are not responsible for the performance of the duties. if their content does not cover up with his conviction. Instructions containing such obligations shall be inadmissible. Legal representatives and members of an accounting firm which are not auditors and members of the Supervisory Board of the accounting firm shall not be allowed to carry out statutory audits in such a way as to ensure that they are not responsible for the performance of the audit. Influence which impairs the independence of the responsible auditor. (2) The self-responsibility is not excluded by the fact that for statutory representatives of audit firms and for the Accountants or accounting firms Certified public accountants, by another auditor or in the case of cooperative audit bodies, audit offices of savings banks and giro associations, or over-local authorities for audit bodies, and Institutions of public law are agreed by an authorized representative of the examination association, the examination office or the examination facility. Unofficial table of contents

§ 44a Public auditor in public service or in office

If an auditor has received a public service duty as an election official at the time or a public service relationship, he shall not exercise his profession as an auditor, unless he or she does not exercise his/her duties as an auditor. This task is carried out on an honorary basis. The Chamber of Auditors may, at its request, appoint a representative or allow the auditor to exercise his/her profession even if it does not endanger the observance of the general professional duties. Unofficial table of contents

Section 44b Joint professional exercise, foreign and false social

(1) Chartered accountants may pursue their profession with natural and legal persons and with partnerships which are subject to the supervision of a professional body of a profession within the scope of this Act and which are subject to the The right to refuse the certificate pursuant to § 53 (1) sentence 1 no. 3 of the Code of Criminal Procedure have in common, locally and locally in companies of civil law (social law). With lawyers who are at the same time notaries, a law firm may only be received in relation to the professional practice of the profession. In addition, the connection with lawyers, who are also notaries, is governed by the provisions and requirements of the notarial professional law. (2) A joint professional exercise with natural and legal persons as well as with Partnerships which are authorised or appointed in a foreign state as expert auditors are permitted if the conditions for their authorization or order essentially correspond to the provisions of this law and practice their profession in the foreign country together with accountants may. A joint professional practice is also permitted with lawyers, patent attorates and tax advisors of other countries, if they are qualified to do so in accordance with the training and powers of the German Federal Lawyers ' Association, the Patent Attorney General Act or the German Federal Law. In the field of tax advice law, and with lawyers, patent attorates or tax advisers within the scope of this law, they are allowed to pursue their profession in law-and-law matters. (3) The Chamber of Auditors shall have a right of access to the Treaties on the common practice of the profession. The information required must be provided on request. (4) Professional professionals are allowed to work in social councils with persons within the meaning of the first sentence of paragraph 1, who are not themselves as professional or sworn accountant or sworn accountant be appointed or recognized as an accounting firm or a accounting firm, only if they can demonstrate to the Chamber of Auditors in the case of such an activity that they are also recognised as having regard to the whole of the school- Use of the insurance cover prescribed in accordance with § 54 for each (5) Accountants shall terminate the joint professional exercise without delay if, due to the conduct of a member of the firm, they no longer fully fulfil their professional duties (6) If a joint professional exercise within the meaning of paragraph 1 is made known, the provisions of paragraphs 4 and 5 shall apply accordingly. Unofficial table of contents

Section 45 Procurists

As employees of accounting firms, auditors are to have the legal status of procurators. Certified auditors are considered to be the leading employees within the meaning of Section 5 (3) of the German Works Constitution Act (Betriebsverfassungsgesetz). Unofficial table of contents

§ 46 leave of absence

(1) Chartered accountants who wish to temporarily take up an activity which is incompatible with the profession may, on request, be granted leave of absence from the Chamber of Auditors. (2) During the period of their leave of absence, they may act as auditor do not carry out the term "chartered accountant". The leave of absence is initially to be granted for a maximum of one year and is to be extended for a maximum of one year. The total duration of the leave of absence shall not exceed three consecutive years. Unofficial table of contents

Section 47 branches

Branches must in each case be managed by at least one auditor, who has his or her professional branch at the branch of the branch. The Chamber of Auditors may allow exceptions for branches of auditors operating in their own practice. Unofficial table of contents

§ 48 Siegel

(1) Accountants and accounting firms shall be obliged to use a seal if they make statements which are reserved by law to the professionals. They may lead a seal if they make statements on the results of their examination or report on their opinions in their professional property. (2) The Chamber of Auditors shall, within the framework of the professional statutes, adopt the more detailed provisions concerning the design of the Seal and the guidance of the seal. Unofficial table of contents

Section 49 Say of activity

The auditor has to refuse his activity if it is to be used for a non-compulsory act or if there is a concern about the cause of the performance of an order. Unofficial table of contents

§ 50 Duty of Confidentiality of the Salaries

The auditor has to oblige his assistants and employees, insofar as they are not already obliged by law to secrecy, to secrecy. Unofficial table of contents

Section 51 Notification of rejection of an order

The auditor, who does not intend to accept an order, shall immediately declare the rejection. He has to replace the damage that arises from a culpable delay of this declaration. Unofficial table of contents

Section 51a obligation to take over the advisory assistance

Accountants and sworn accountants are obliged to take on the advisory assistance provided for in the advisory assistance act. You can refuse the advice on a case-by-case basis for important reasons. Unofficial table of contents

Section 51b Handfiles

(1) The auditor must be able to give an accurate picture of the activity he has developed. (2) The auditor shall keep the files for a period of ten years after the completion of the contract. However, this obligation shall cease before the end of that period if the auditor has requested the contracting authority to receive the hand-held files and the contracting authority shall, within six months after the date of receipt of that request, be made by the contracting authority. (3) The auditor may refuse to issue the hand-held files until he is satisfied for his remuneration and for the delivery of the documents. This shall not apply in so far as the pre-abstention of the acts or individual documents would be inappropriate in the circumstances. (4) Handfiles within the meaning of paragraphs 2 and 3 are only the documents obtained by the auditor on the occasion of his professional duties. He or she has received an activity from the adjudicating entity or for him, but not the exchange of letters between the auditor and his contracting authority, the documents which he has already received in the original or transcript, and for internal purposes produced working papers. The auditor has also in the working papers concerning statutory audits in the sense of Section 316 of the Commercial Code, also those taken to verify his independence in the sense of Section 319 (2) to (5) and Section 319a of the Commercial Code. (4a) The auditor, who carries out a consolidated financial audit, shall have the auditor's chamber at its written request to: the documents relating to the work of auditors or Statutory audit companies from third countries in the sense of § 3 (1) sentence 1, which examine subsidiaries included in the consolidated financial statements, insofar as these are not registered in accordance with Section 134 (1) or an agreement to the Cooperation in accordance with § 57 (9) sentence 5 no. 3 does not exist. If the auditor receives no access to the documents relating to the work of auditors or audit firms from third countries, the attempt to obtain them and the obstacles to them shall be documented and the auditor's chamber (5) paragraphs 1 to 4a shall apply mutatily to the extent to which the auditor serves to carry out electronic data processing acts. Regulations made in other laws concerning the obligations for the retention of business documents remain unaffected. Unofficial table of contents

§ 52 Advertising

Advertising is permitted unless it is unfair. Unofficial table of contents

Section 53 Change of contracting authority

Professionals are not allowed to represent conflicting interests; they may, in particular, in a case in which they or a person or a partnership with which they pursue their profession have already been active, for others Contracting authorities shall only act if the previous and the new contracting entities agree. Unofficial table of contents

§ 54 Professional indemnity insurance

(1) Self-employed auditors, accounting firms and partnership companies with limited professional liability pursuant to Section 8 (4) of the Partnership Company Law are obliged to provide professional indemnity insurance for the To complete the risk of liability arising out of their professional activities in respect of property damage and to maintain insurance during the period of their appointment or recognition. The minimum amount of insurance for the individual insurance case must be the amount referred to in Article 323 (2), first sentence, of the Commercial Code. The competent authority within the meaning of Section 117 (2) of the Insurance Contract Law is the Chamber of Auditors. (2) The Chamber of Auditors grants third parties the right to claim damages on request for information on the name, the address and the insurance number of the professional indemnity insurance of the auditor or the accounting firm, insofar as the auditor or the accounting firm does not have an overriding interest in the protection of the public (3) The Chamber of Auditors and the Chamber of Auditors Applies within the framework of the professional sentence the more detailed provisions on the insurance content, regulations on permitted insurance exclusions, such as for compensation claims in the case of a breach of duty, the proof of insurance, the notification procedure and the monitoring of the insurance obligation. Unofficial table of contents

Section 54a Contractual limitation of replacement claims

(1) The claim of the client from the contractual relationship existing between him and the auditor for the replacement of a negligently caused damage can be limited

1.

by written agreement on a case-by-case basis up to the minimum amount of the cover sum pursuant to § 54 (1) sentence 2;

2.

by pre-formulated contractual terms and conditions to the four-fold amount of the minimum amount of the cover sum pursuant to § 54 (1) sentence 2, if there is insurance cover in this respect.

(2) The personal liability of members of a law firm (§ 44b) on damages may also be limited by pre-formulated terms of contract to individual named members of the law who provide the contractual performance. should be

Footnote

(+ + + § 54a: For application, see § 139a F from 31.8.1998 + + +) Unofficial table of contents

§ 55 Compensation

(1) The auditor shall not conclude an agreement for activities pursuant to § 2 (1) and (3) (1) and (3) by which the amount of the remuneration shall be made subject to the result of his activity as an auditor. This applies to activities in accordance with § 2 para. 2, insofar as § 55a does not specify anything else. The remuneration for statutory statutory audits may not be subject to further conditions beyond the first sentence and may not be influenced or determined by the provision of additional services for the audited entity. be. Where there is a significant imbalance between the performance provided and the remuneration agreed, the auditor ' s chamber must be able to demonstrate, on request, that an appropriate period of time has been spent and qualified for the examination (2) The delivery and receipt of part of the remuneration or other benefits for the placement of orders, whether in relation to an auditor or a third party, shall be inadmissible. (3) The assignment of compensation claims or the transfer of their confiscation to professionals, professional associations or professional training communities are also admissible without the consent of the person on which the application is to be made; these are subject to secrecy in the same way as the person commissioned. The first sentence shall also apply to the assignment or transfer to professionals of other liberal professions which are subject to a corresponding statutory obligation to be subject to a statutory obligation to be subject to a duty of confidentiality. The assignment of compensation claims or the transfer of their confiscation to other persons shall be admissible either in the case of a final determination of the remuneration claim or with the consent of the person giving the order. Unofficial table of contents

§ 55a Success basket for assistance in tax matters

(1) Agreements which make a remuneration for assistance in tax matters or their amount dependent on the outcome of the case or the success of the auditor's activity, or on the basis of which the auditor is responsible for a part of the amount to be paid for the benefit of the auditor. If tax reduction, tax savings or tax compensation is obtained as fee (success story), it is inadmissible to the extent that nothing else is determined in the following. Agreements, by which the auditor undertakes to bear legal costs, administrative costs or costs of other parties, are inadmissible. (2) A success story may only be agreed upon for the individual case and only if the The agreement would require the text to be agreed upon by the contracting authorities on the basis of their economic circumstances, if contemplated without the agreement of a success story. (3) It must be designated as a remuneration agreement or in a comparable manner, be clearly offset by other agreements with the exception of the placing of the order, and must not be included in the power of atonation. The agreement must include:

1.

the performant-independent remuneration, to which the auditor would be prepared to take over the contract, and

2.

the indication of the amount of remuneration to be earned on the entry of which conditions.

(4) The agreement shall also indicate the main reasons which determine the assessment of the success rate. It should also be made clear that the agreement does not affect the legal costs, administrative costs and the costs of other parties to be reimbured by the contracting entity. (5) From a Remuneration agreement which does not comply with the requirements of paragraphs 2 and 3 shall not receive the auditor higher than a remuneration determined in accordance with the provisions of civil law. The provisions of the civil law on unjustified enrichment remain unaffected. Unofficial table of contents

§ 55b Quality Assurance System

The auditor or the auditor shall establish the rules necessary to comply with professional duties and shall monitor and enforce their application (quality assurance system). The quality assurance system shall be documented. Unofficial table of contents

Section 55c Transparency Report

(1) Professional professionals in their own practice and auditing companies who carry out at least one statutory audit of a company of public interest in the year (Section 319a (1) sentence 1 of the Commercial Code) shall have annually at the latest. three months after the end of the calendar year, to publish a transparency report on the respective website. This must include at least:

1.

a description of the legal form and of ownership;

2.

where the integration into a network is available, a description of its organisational and legal structure;

3.

a description of the internal quality system, as well as a declaration by the professional or the professional or management body responsible for the enforcement of the internal quality system;

4.

the date of issue of the last certificate of attendance (section 57a (6) sentence 7);

5.

a list of the undertakings referred to in the first sentence of which a statutory audit has been carried out during the previous calendar year;

6.

a declaration on the measures taken to ensure independence, including confirmation that an internal review of compliance with independence requirements has taken place;

7.

Information on the remuneration bases of the members of the board and the executive staff.

In addition, the transparency report of audit firms referred to in sentence 1 shall include:

1.

a description of the governance structure (business management and supervisory bodies);

2.

a declaration on the way in which the company adheres to its professionals in order to comply with the obligation to continue training (internal training principles and measures);

3.

Financial information, which reflects the importance of society, in the form of the total turnover broken down by fee within the meaning of Section 285 (17) of the German Commercial Code.

(2) The transparency report shall be signed by the professional or professional persons or by the accounting firm in a form corresponding to § § 126, 126a of the Civil Code. The Chamber of Auditors shall be informed of the electronic publication by the person (s) referred to in the first sentence of paragraph 1; if no electronic publication of the transparency report is possible, the transparency report shall be published in the case of the The Chamber of Auditors shall be deposited and shall be viewed there on request from third parties. Unofficial table of contents

Section 56 Application of the rules on the rights and obligations of auditors to audit firms

(1) § 43, § 43a (3) and (4), § 44b, § § 49 to 53, § 54a, § § 55a and 55b apply analogously to auditing companies as well as to board members, managing directors, partners and personally liable partners of a The members of the supervisory bodies of the companies provided for by the Act, the Articles of Association or the Social Contract shall be obliged to secrecy.

Fourth part
Organisation of the profession

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Section 57 Tasks of the auditor's chamber

(1) The Chamber of Auditors shall carry out the tasks assigned to it by law and shall respect the professional interests of the whole of its members and shall monitor the performance of professional duties. (2) The Chamber of Auditors In particular:

1.

advising and lecturing members in matters of professional duties;

2.

on request for disputes among the members;

3.

on request, to mediate disputes between Members and their contracting entities;

4.

to monitor the performance of the obligations of the members and to manage the right of the complaint;

5.

(dropped)

6.

, in all matters affecting the whole of the members, the Chamber of Auditors ' view to the competent courts, authorities and organisations to be brought to the point of application;

7.

To provide an opinion requesting a court or administrative authority or a body of the federal or state party to the legislation;

8.

to carry out the tasks assigned by law in the field of vocational training;

9.

(dropped)

10.

to promote the professional training of members and training of professional regrowth;

11.

Submit the list of proposals of the honorary advisers to the professional courts of the State Justice Administrations and the Federal Ministry of Justice;

12.

to carry out the professional register;

13.

to create welfare facilities for accountants and sworn accountants and their survivors;

14.

operate a quality control system;

15.

to appoint auditor as well as sworn accountants, to recognise accounting firms and accounting firms, and to withdraw or withdraw orders as well as acknowledging them;

16.

establish and maintain an independent audit body;

17.

to exercise the powers conferred on it as a Federal Chamber of Appeal in the context of combating money laundering.

(3) The Chamber of Auditors may, after consulting the Working Community for Economic Examination, have a statutes on the rights and obligations in the performance of the professions of the auditor and the sworn-in auditor (professional record). ; the professional statutes shall be adopted by the Advisory Board of the Chamber of Auditors. The Articles of Association shall enter into force three months after being forwarded to the Federal Ministry of Economics and Technology, unless the Federal Ministry of Economics and Technology cancels the articles of association or parts thereof. The provisions of sentences 1 and 2 shall apply in accordance with the provisions of this Act for amendments to the professional statutes.

1.

General professional duties

a)

Independence, conscientiousness, secrecy, self-responsibility;

b)

professional conduct;

c)

Change of contracting authority and prohibition of representation of conflicting interests;

d)

Activities which are compatible and incompatible;

e)

Content, scope and proof of professional indemnity insurance in accordance with § 54 (3);

f)

the arrangement and settlement of the remuneration of the professional activity and the recovery thereof;

g)

Dealing with foreign assets;

h)

Training of professional qualifications as well as professional qualifications in tax and business advisory professions;

i)

Sealing design (shape, size, type and inscription) and seal management in accordance with § 48 para. 2;

j)

the prohibition of participation in the case of unauthorised assistance in tax matters;

k)

the prohibition of the recovery of professional secrecy;

l)

The type, scope and evidence of the general obligation to continue training pursuant to § 43 (2) sentence 4, whereby the extent of the compulsory participation in training events may not exceed 20 hours per year.

2.

Special professional duties in the conduct of audits and the reimbursement of expert opinions

a)

Unpartiality, impartiality and disregard of the activity;

b)

Exclusion as auditor or reviewer.

3.

Special professional duties

a)

in connection with the acceptance, perception and termination of a mandate and in the succession in the mandate;

b)

in the management of acts of the hand;

c)

in the course of the joint professional exercise;

d)

in the establishment and operation of professional societies;

e)

in the case of cross-border activities;

f)

with regard to courts, authorities, the Chamber of Auditors and other members of the Chamber of Auditors;

g)

in connection with the advisory assistance.

4.

The final determination of the criteria for the description of the remuneration basis within the meaning of § 55c (1) sentence 2 no. 7.

5.

Special professional duties to ensure the quality of professional work (§ 55b).

(5) The auditor's chamber may delegate the tasks referred to in paragraph 2 (1) to (3) to individual members of the board; further tasks may be entrusted to departments within the meaning of section 59a. In the case of paragraph 2 (4) second alternative, the board of directors decides on the opposition (§ 63 (5) sentence 2). (6) Unless the auditor's supervisory commission has jurisdiction in accordance with § 66a (8), the auditor's chamber shall provide a body responsible for appointment, recognition, supervision and quality control in another Member State of the European Union or State Party to the Agreement on the European Economic Area, in so far as this is applicable to: Performance of the tasks mentioned by the competent authority in individual cases is required. If the completion of a request is not possible within a reasonable time, the Chamber of Auditors shall inform the Chamber accordingly, stating the reasons. The Chamber of Auditors refuses to carry out its own investigation on a request, if:

1.

has already been subject to a professional procedure on the basis of the same act and against the same person in Germany; or

2.

has already been given a final judgment against the person concerned on the basis of the same action in Germany. If the Chamber of Auditors makes use of its right under the third sentence, it shall immediately inform the requesting body, stating the reasons, and provide detailed information on the professional procedure or the final judicial procedure. Judgment.

7. The Chamber of Auditors may, upon request, transmit information, including personal data, to the bodies referred to in paragraph 6, first sentence, to the extent that knowledge of the information relating to the performance of the provisions referred to in the first sentence of paragraph 6 is taken into account. The tasks of the competent authority in individual cases are required. Information which is subject to an obligation of secrecy may only be transmitted if it is additionally ensured that they are kept secret in the same way at these points. The purpose of the transfer of personal data shall be to indicate the purpose for which the data are to be transmitted. The transmission of information, including personal data, is not required, insofar as this could be detrimental to public security or order. (8) Unless the auditor's supervisory commission has jurisdiction in accordance with § 66a (10), the Chamber of Auditors shall cooperate with the authorities of States other than those referred to in the first sentence of paragraph 6 for the order, recognition, professional supervision and quality control, insofar as this is applicable to the performance of the duties of the competent authorities. the respective task of the competent authority in individual cases is required. (9) The Chamber of Auditors may, upon request, transmit information, including personal data, to the bodies referred to in the first sentence of paragraph 8, in so far as the knowledge of the information relating to the the performance of the tasks referred to in the first sentence of paragraph 8 shall be required by the competent authority in individual cases. Information which is subject to an obligation of secrecy may only be transmitted if it is additionally ensured that they are kept secret in the same way at these points. § 4b (2) to (6) and § 4c of the Federal Data Protection Act (Bundesdatenschutzgesetz) shall apply accordingly for the transfer of personal data to the competent authority pursuant to paragraph 8 sentence 1. The transmission of information, including personal data, shall be maintained in so far as this may affect public security or order. If the competent authority states that it does not agree with the discharge by the Chamber of Auditors, the Chamber of Auditors may, under the conditions laid down in the sentences, 1 to 4 working documents and other documents, be available to: Issue the request of the competent authority to the competent authority if:

1.

these working documents or documents relate to audits of undertakings which have issued securities in that third country or which are part of a group which presents a consolidated financial statement in that State,

2.

the competent body complies with the requirements laid down in Article 47 (3) of Directive 2006 /43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts (OJ L 327, 30.4.2006, p. EU No 87), which has been declared appropriate by the Commission of the European Communities,

3.

on the basis of reciprocity, an agreement has been reached on cooperation between the Chamber of Auditors and the relevant body.

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§ 57a Quality Control

(1) Professional professionals in their own practice and accounting firms shall be required to undergo a quality control if they intend to carry out statutory audits and, at the latest, Acceptance of the examination order must be accompanied by a certificate of attendance or an exceptional approval required pursuant to Section 319 (1) sentence 3 of the Commercial Code. In order to avoid cases of hardship, the Chamber of Auditors may grant temporary exemptions on request. The derogation may be granted on a number of occasions. (2) Quality control shall be used to monitor whether the quality assurance arrangements are carried out in accordance with the law and in the case of the implementation of the rules as a whole and in the case of implementation. of individual orders. It extends to commercial audits within the meaning of Article 2 (1), in which the seal is or is to be conducted. (3) Quality control is carried out by auditors registered with the Chamber of Auditors in their own practice. or audit firms (auditor for quality control). An auditor shall be registered upon request if he/she

1.

has been appointed as an auditor for at least three years and has been active in the field of statutory audit;

2.

has knowledge of quality assurance;

3.

has not been convicted in the last five years for the breach of a professional duty which excludes his or her suitability as an auditor for quality control;

4.

after registering for the first time, a special training course on quality assurance can be demonstrated. The proof must be carried out at the latest when an order is accepted for the quality control.

The registration shall be conditional on an auditor in his own practice having an effective certificate as referred to in the seventh sentence of paragraph 6. An audit firm shall be registered upon request if at least one member of the Management Board, managing director, personally liable partner or partner is registered in accordance with the second sentence and the company is required to meet the requirements of the third sentence is fulfilled. Where an accounting firm is awarded the order to carry out a quality control, the auditor responsible for quality control shall either belong to the group of persons referred to in the fourth sentence or be a member of the The audit firm shall be registered in accordance with the second sentence. If non-compliance with the condition set out in sentence 3 is registered as auditors for quality control in their own practice and in some other way, they may not carry out quality control in their own practice. (4) Auditors or an accounting firm may not be auditors for quality control where capital, financial or personal ties to the auditor to be audited or to the audit firm to be audited or other circumstances which are the concern of partiality (§ 49 second (alternative) reasons exist. In addition, mutual examinations are excluded. (5) The auditor for quality control has to summarize the result of quality control in a report (quality control report). The quality control report shall include:

1.

the designation of the Commission for Quality Control and of the audited beneficiary or recipient of the report;

2.

a description of the subject matter, type and scope of the examination;

3.

an indication of the number of hours, broken down by type of examination,

4.

The composition and qualification of examiners and examiners for quality control and

5.

an assessment of the outcome of the examination;

Further provisions may be made with regard to the content and the unification of the structure of the quality control report (Section 57c (2) no. 6). If no material deficiencies have been identified by the Quality Control Auditor in the quality assurance system or audit obstacles, he shall declare that the quality assurance system established in the audit practice shall be in accordance with the the statutory and statutory requirements and with sufficient certainty ensure the proper handling of examination orders in accordance with § 2 para. 1, in which the appellate seal is used. Where there are significant deficiencies in the quality assurance system or audit obstacles, the quality control auditor shall restrict or refuse to make his declaration after sentence 3. The restriction or the failure shall be justified. In the event of a restriction on the basis of identified material deficiencies in the quality assurance system, the auditor has to make recommendations for quality control in order to remedy the deficiencies. (6) The person to be controlled shall submit to the Commission for Quality control up to three suggestions for possible examiners or examiners for quality control. The proposals submitted must in each case be supplemented by a confirmation of independence of the examiner or of the examiner for quality control in accordance with the Articles of Association for Quality Control (§ 57c (2) no. 7). Of the proposals, the Commission may, for quality control, within a reasonable period of time and by stating the reasons, reject individual or all (right of appeal); the intention to reject proposals has been submitted within four weeks since the submission of the proposals. to notify the controlling person, otherwise the proposals shall be deemed to be recognised. If all proposals are rejected, the person to be controlled may submit up to three new proposals; sentences 2 and 3 shall apply. The auditor or the examiner for quality control shall be responsible for his own responsibility by the person to be checked. Upon completion of the examination, the auditor or the examiner shall immediately forward a copy of the quality control report of the Chamber of Auditors, in electronic form, to the extent of the quality control report of the Chamber of Auditors. After receipt of the quality control report, the auditor's chamber attests to the auditor or the auditor in his own practice or the accounting firm to participate in the quality control. The certificate is valid for a period of six years and for professionals who carry out statutory audits of companies of public interest (Section 319a (1) sentence 1 of the Commercial Code), for a period of three years. It shall not be granted if the quality control has been carried out in breach of the first and fifth sentences of paragraph 3 or paragraph 4, or if the declaration referred to in the third sentence of paragraph 5 has been failed. If the Chamber of Auditors discovers that a certificate of participation is not to be issued, the case shall be submitted before the decision is announced by the auditor of the auditor. The completion of statutory audits pursuant to the first sentence of paragraph 1 may be waived at any time; a certificate of participation is to be returned in this case. (7) An order to carry out the quality control can only be carried out for important reasons. shall be terminated. As an important reason, it is not to be considered if there are differences of opinion on the content of the quality control report. The auditor for quality control has to report on the outcome of his previous audit and the reason for the termination of the notice. The report referred to in the third sentence shall be submitted by the auditor in his own practice or by the accounting firm in the event of a later quality control to the next auditor for quality control. (8) The quality control report shall be seven Years after receipt in the auditor's chamber. In the case of a pending legal dispute concerning measures taken by the Commission for quality control, the time limit specified in the first sentence shall be extended to the legal force of the judgment. Unofficial table of contents

§ 57b Obligation of confidentiality and responsibility

(1) The auditor for quality control and his agents, the members of the Quality Control Commission (§ 57e) and the officials of the Chamber of Auditors shall, even after the termination of their duties, be obliged to inform them of the duties of the Commission in the context of the (2) For the members of the Commission for Quality Control and the staff of the Chamber of Auditors, Section 64 (2) shall apply mutagentily. The approval also requires the presentation or delivery of documents by the auditor's chamber to courts or authorities. In the cases of sentences 1 and 2, the approval is granted by the Commission for quality control. It can only be granted if the accused has released the certified auditor, the audited accounting firm or the auditor for quality control from the obligation to secrecy. (3) To the extent that this is to be carried out quality control is required, is the duty of secrecy pursuant to paragraph 1, § 43 (1) sentence 1, § 64 (1) of this Act and § 323 (1) sentence 1 of the Commercial Code, as well as the obligation of secrecy of the persons who make the profession (4) § 323 in cooperation with the auditor in his own practice. (4) § 323 of the Commercial Code shall be subject to the provisions of paragraph 3. Unofficial table of contents

§ 57c Statute for Quality Control

(1) The Chamber of Auditors shall adopt a Statutes for Quality Control; the Articles of Association shall be adopted by the Advisory Board of the Chamber of Auditors. The statutes and their amendments are subject to the approval of the Federal Ministry of Economics and Technology in agreement with the Federal Ministry of Justice. (2) The Statutes for Quality Control have been approved by the Federal Ministry of Justice and the Federal Ministry of Justice. Rules of this law to be laid down in detail:

1.

the conditions and the procedure for the registration of the auditor for quality control in accordance with § 57a (3) and § 63f (2) of the Act concerning the acquisition and economic cooperatives;

2.

Grounds of exclusion of the auditor for quality control in accordance with § 57a (4);

3.

the procedure in accordance with § § 57a ff. within the auditor chamber;

4.

the calculation of the period in accordance with section 57a (6) sentence 8;

5.

the Commission's quality control measures;

6.

further provisions in accordance with § 57a (5) sentence 2;

7.

Provisions relating to content and structure of the independence confirmation in accordance with § 57a (6) sentence 2;

8.

The scope and content of the special training obligation pursuant to § 57a (3) sentence 2 no. 4 as well as the procedure for the verification of the fulfilment of this obligation.

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Section 57d Cooperative obligations

Auditors in their own practice, accounting firms as well as those exercising the profession together with them are obliged to grant the examiner access to the practice rooms, to provide information and to provide the necessary information. to submit evidence to the extent that this is necessary for a careful examination. Participation cannot be enforced by means of administrative compulsion pursuant to Section 57e (3). Unofficial table of contents

§ 57e Commission for Quality Control

(1) A Commission for Quality Control shall be established in the Chamber of Auditors. Members of the Commission for Quality Control are auditors and sworn accountants who are elected by the Advisory Board on a proposal from the Board of Management; at least one member shall be in the cooperative examination system and shall be active. They are independent and not bound by instructions. Within the Chamber of Auditors, the Commission for Quality Control is responsible for all matters relating to quality control within the meaning of Section 57a, unless the Audit Supervisory Commission is responsible for the audit. It shall in particular:

1.

grant exemptions pursuant to section 57a (1) sentence 2;

2.

Auditor for quality control pursuant to section 57a (3);

3.

to receive quality control reports;

4.

Grant and revoke certificates of participation in quality control;

5.

to decide on the measures referred to in paragraphs 2 and 3;

6.

to humble contradictions against decisions relating to quality control.

(2) In case of deficiencies in the case of professionals in their own practice or in the case of an auditing company, violations of professional law based on defects in the quality assurance system have been established or the quality control has not been established. in accordance with § § 57a to 57d and the Articles of Association for Quality Control, the Commission may, in the case of quality control, issue requirements for the elimination of the defects or order a special examination; shall be subject to conditions, they shall be subject to conditions in one of the following: of the Commission for Quality Control, and a written report shall be submitted without delay by the audited person or by the person under consideration. It may determine that the special examination will instructs another auditor or other examiner for quality control. If the Commission determines for quality control that the declaration pursuant to section 57a (5) sentence 3 was to be refused, it shall revoke the certificate in accordance with § 57a (6) sentence 7. The certificate must be revoked even if the examination took place contrary to the prohibitions of Section 57a (4). If the declaration in accordance with § 57a (5) sentence 3 has been wrongly failed, the Commission may grant the certificate for quality control in accordance with § 57a (6) sentence 9. If the quality control has been carried out in a serious breach of the rules set out in the first sentence, the Commission shall establish for quality control that the obligation under Section 57a (1) sentence 1 is not fulfilled and shall revoke the Certificate in accordance with § 57a (6) sentence 7. The auditor or the auditor or the accounting firm shall be consulted prior to the adoption of measures taken in accordance with the provisions of sentences 1 to 6. If the Chamber of Auditors recognizes that a certificate is to be revoked in accordance with Section 57a (6), sentence 7, the transaction must be submitted before the decision is announced by the auditor commission. (3) The Commission may impose a periodic penalty payment of up to € 25,000 for quality control in accordance with the provisions of paragraph 2, including the handing out of the certificate in accordance with Section 57a (6) sentence 7. If, despite the repeated fixing of a penalty payment, and other measures referred to in paragraph 2 are not implemented in due time or in full, the certificate is to be revoked in accordance with § 57a (6) sentence 7. (4) The Commission for Quality control has to inform the Board of Management of the Chamber of Auditors, if a revocation of the order is to be considered as an auditor or the recognition as an accounting firm. The facts communicated may be subject to a professional procedure in accordance with § § 61a et seq. (5) violations of professional law which have led to a measure under paragraphs 2 and 3 may not be the subject of a professional procedure. (6) paragraphs 2 to 4 shall apply accordingly if there is evidence of defects in the quality assurance system of an auditor or of an accounting firm outside a quality control within the meaning of Section 57a. The Commission for Quality Control is bound by the findings of Section 62b of the procedure. Unofficial table of contents

§ 57f (omitted)

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§ 57g Volunteer Quality Control

§ 57a (2) to (6), § § 57b to 57f apply accordingly to the voluntary implementation of a quality control system for auditors in their own practice and auditing companies. Unofficial table of contents

§ 57h Quality control at examination offices of the savings banks and giro associations

(1) § 57a (1) sentence 1, para. 3 to 5, para. 6 sentence 1 to 9, para. 7 to 8, § § 57b to 57d, § 66a para. 1 sentence 1, para. 3 sentence 1 to 3, para. 5 sentence 1, para. 6 sentence 5, § § 66b and 136 shall apply accordingly for quality control at examination offices of the Savings banks and giro associations, to the extent that these are members of the Chamber of Auditors, and that the national law does not provide otherwise with regard to the obligation to carry out quality control. The scale and scope of the quality control are determined by the appropriate application of Section 57a (2) by the supervisory authority responsible under national law. § 57e (2) shall apply with the proviso that the Commission shall not decide on any incriminating measures to be taken by the Commission in respect of quality control, but shall immediately inform the supervisory authority of the competent authorities of the competent authorities of the competent authorities. Facts and conclusions, which can be the basis of such measures. If the Chamber of Auditors acknowledges that a certificate of attendance is to be revoked in accordance with § 57a (6) sentence 7 or if a certificate of participation is not to be issued pursuant to Section 57a (6) sentence 9, Section 57a (6) sentence 10 and Section 57e (2) sentence 8 are to be issued with the (2) in the case of paragraph 1, auditor for quality control may also be the examination offices of the savings banks and the giro associations. An examination office must be registered on request in accordance with § 57a (3) if the head of the examination office is registered in accordance with § 57a (3) sentence 2 and the examination office fulfils the condition according to § 57a (3) sentence 3. Where an examination office of a Savings Banks and Giroverband is awarded the order to carry out a quality control, the professional person responsible for quality control in accordance with § 57a (3) sentence 5 shall be the head or the person responsible for the quality control. Be the head of the Examination Office of the Savings Banks and Giro Association and be registered in accordance with § 57a (3) sentence 2. Unofficial table of contents

§ 58 Membership

(1) Members of the Chamber of Auditors shall be the auditors appointed or recognised as such under this Act, and members of the Board of Directors, persons connected to the Partnership Act, Managing Directors or Personally liable partners of accounting firms which are not auditors, as well as the recognised audit firms. For certified auditors, the membership is based on the duration of their leave of absence. They remain subject to professional jurisdiction. (2) The cooperative examination associations, the savings banks and giro associations for their examination offices, as well as the superlocal examination facilities for public bodies, may be subject to the Acquire membership of the auditor chamber. The provisions of Section 57 (1) to (4) shall not apply to these members. Unofficial table of contents

Section 59 Institutions, Chamber Meetings

(1) The institutions of the Chamber of Auditors shall be:

1.

the Advisory Council,

2.

the Management Board,

3.

the Commission for Quality Control.

(2) The members of the Advisory Board shall be elected by the members of the Chamber of Auditors in direct, free and secret postal ballot. The Board of Directors is elected by the Advisory Board. The member of the Advisory Board and the Board of Management can only be elected who is personally a member of the Chamber of Auditors. The President of the Chamber of Auditors and the Chairman of the Advisory Board must be auditors. (3) The election of the members of the Advisory Board shall be carried out separately by groups. The group of auditors and accounting firms shall elect, in accordance with the number of members of the Chamber of Auditors, the members of the Chamber of Auditors who, in accordance with the public professional register, shall be elected on 1 December of the date of the election preceding the election day. A number of members of the Advisory Board, as determined in the statutes, shall be members of the Advisory Board The group of other voting members shall elect a number of members of the Advisory Board, which shall be determined by the number of voting members of the Chamber of Auditors who belong to that group on the day referred to in the second sentence. However, at least one member of the Advisory Board shall be elected by the group of auditors and accounting firms more than half the number of all members of the Advisory Board. Sentence 1 to 4 shall apply to the election of the members of the Management Board; the election of the President of the Chamber of Auditors shall be made by the entire Advisory Board. (4) The Advisory Board and the Executive Board shall report annually to the members. To this end, the Chamber of Auditors can host regional chamber assemblies. At the request of the Advisory Board, or if at least one twentieth of the members so request in writing, stating the subject to be treated, the Chamber of Auditors shall issue a chamber meeting to which all members shall be invited. (5) In accordance with Section 60 (1) of the Statute, the Chamber of Auditors regulates the rules of the Articles of Association and the Electoral Regulations of the Auditors. Unofficial table of contents

§ 59a Divisions of the Executive Board and the Commission for Quality Control

(1) The Management Board may form several departments if the Articles of Association of the Chamber of Auditors allow it. It transfers to the departments the business which they carry out independently. (2) Each department shall consist of at least three members of the board. The members of the department select from their ranks a departmental chairperson and a deputy. (3) The board sets the number of departments and their members, transfers the departments to the departments and determines the members of the department. individual departments. Each member of the Executive Board may belong to several departments. The orders can only be made or changed during the term of office if this is necessary due to overloading of the board, the department or due to the change or permanent prevention of individual members of the department. (4) The Within their competence, departments have the rights and duties of the board of directors. (5) Instead of the department, the Executive Board decides, if it considers it appropriate or if the department or its chairman requests it. (6) The Commission for quality control can form departments. The responsibilities of the departments shall be laid down in the Commission's Rules of Procedure for Quality Control. The second sentence of paragraph 1 and paragraphs 2 to 5 shall apply accordingly. The Commission decides on contradictions (Section 57e (1) sentence 5 no. 6) against decisions of departments for quality control. Unofficial table of contents

§ 60 Articles of Association, Economic Plan

(1) The organisation and administration of the Chamber of Auditors, in particular the establishment of national offices, shall be governed by the Statutes of the Chamber of Auditors, which shall be decided by the Advisory Board of the Chamber of Auditors. The statutes, the electoral regulations and their amendments are subject to the approval of the Federal Ministry of Economics and Technology. (2) Each year the Chamber of Auditors shall submit its economic plan for the following calendar year. before establishing the Federal Ministry of Economics and Technology. The parts of the business plan related to quality control and the work of the professional supervision and the auditor supervisory commission require the approval of the Federal Ministry for Economic Affairs and Technology. Unofficial table of contents

Section 61 Contributions and fees

(1) The members shall be obliged to make the contributions in accordance with the contribution regulations; the contribution regulations may provide for different contributions depending on the activity field of the member. The second section of the Administrative Costing Act, which is in force until 14 August 2013, is to be applied accordingly. The contribution regulations and their amendments are subject to the approval of the Federal Ministry of Economics and Technology for their effectiveness. The amount of the contributions shall be determined by the Advisory Board of the Chamber of Auditors. (2) The Chamber of Auditors may for the use of special facilities or activities, in particular in the authorisation, examination and opposition proceedings and in the Quality control and professional supervision procedures, for ordering and reordering as auditors, recognition as an auditing company and the granting of waivers pursuant to section 28 (2) and (3), fees in accordance with the conditions laid down in of a fee order. The fees regulations and their amendments require the approval of the Federal Ministry of Economics and Technology. (3) The claim of the auditor's chamber for payment of contributions and fees is subject to the statute of limitations. § 20 of the Administrative Cost Act in the version valid until 14 August 2013 is to be applied in a reasonable way. Contributions and fees shall be recovered in accordance with the provisions of the Administrative Enforcement Act.

Fifth Part
Professional supervision

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Section 61a Competence

The auditor's chamber is responsible for the supervision of the profession. It determines

1.

insofar as there is concrete evidence of a breach of professional duties, and

2.

in the case of professionals and accounting firms which have conducted statutory statutory audits of companies of public interest pursuant to Section 319a (1) sentence 1 of the Commercial Code, sample-like without special Occasion (§ 62b)

and decides whether the complaint procedure is initiated (§ 63) or whether the proceedings are handed down to the professional jurisdiction (§ 84a). Information of the Examination Office pursuant to Section 342b (8) sentence 2 of the Commercial Code or the Federal Financial Supervisory Authority pursuant to Section 37r (2) sentence 1 of the Securities Trading Act must be taken into account. If the Board of Management or the responsible decision-making department of the Chamber of Auditors intend to close a procedure in accordance with the second sentence, because there is no breach of professional duties or if the infringement does not require any sanction, they shall submit the case before the end of the Announcement of the decision of the auditor supervisory commission. Unofficial table of contents

§ 62 obligation to appear before the auditor's chamber; information and deposit requirements; access to and inspection

(1) Personal members of the Chamber of Auditors shall appear before the Chamber of Auditors in matters of supervisory and appeal cases when they are summoned to the hearing. They shall give information to the Executive Board, a department within the meaning of Section 59a, the Advisory Board or a representative of the Management Board, the Advisory Board or a Committee, and their acts or other documents relating to the supervisory and/or supervisory authorities. (2) The information and presentation of documents may be refused if and to the extent that the obligation to secrecy would be infringed. The information may be refused if and to the extent that this would result in the risk of being persecuted for an offence, of a breach of order or of a breach of professional duty, and the Member shall be called upon to act. A right to refuse to provide information is to be noted. If the information or submission of documents has not been refused, the obligation to provide correct and complete information and to provide correct and complete documents shall be provided. (3) The correct and complete information and information shall be provided. The submission of documents cannot be refused by those personal members of the Chamber of Auditors who are authorised to carry out statutory audits or who actually do not have the power to do so without this power. , if the information and presentation of documents relating to the Examination of a company subject to the statutory obligation to audit the financial statements. The provisions of the second sentence of paragraph 2 and 3 shall apply. (4) The employees of the Chamber of Auditors and the other persons whose professional supervision is served by the Chamber of Auditors may be entitled to the premises and business premises of professionals. and from accounting firms within the usual operating and business hours, enter and visit documents, take copies of documents, and make copies and clearings from them. The professional and auditing companies concerned shall have the right to take these measures. (5) The information and documents provided for in the measures referred to in paragraphs 1 to 4 may only be provided for the purposes of the information and presentation of the information and documents provided for in the measures referred to in on the basis of the underlying investigation into supervisory and complaints proceedings; as soon as the documents are no longer required, they shall be returned immediately. Unofficial table of contents

Section 62a Penalty payment in case of violation of duty to co-act

(1) In order to hold personal members of the Chamber of Auditors ' Chamber of Auditors for the performance of their duties in accordance with section 62 (1) to (3), the Chamber of Auditors may fix a penalty payment against them, including several times. The individual penalty payment may not exceed 1,000 euros. (2) Forced money must be threatened in writing beforehand. The threat and the determination of the penalty payments must be sent to the persons concerned. (3) The decision of the court (Section 72 (1)) may be applied for against the threat and against the fixing of the penalty payments within one month of the notification. . The application must be submitted in writing to the auditor's chamber. If the Chamber of Auditors considers the application to be justified, it shall remedy it; otherwise, the Chamber of Auditors shall submit the application without delay to the General Court, having regard to § 66a (5) sentence 2. The provisions of the Code of Criminal Procedure relating to the appeal shall apply mutatily. The general statement shall be issued by the auditor's chamber. The public prosecutor's office is not involved in the proceedings. The decision of the Court of First Instance cannot be challenged. (4) The periodic penalty payment shall be paid to the household of the Chamber of Auditors. In accordance with Section 61 (3), third sentence, it is attached to the certificate of enforceability, which has been certified by the Commission and which has been granted the certificate of enforceability. Unofficial table of contents

Section 62b Special examinations for non-admission

(1) A sample-and-no-special investigation carried out in accordance with Section 61a, second sentence, No. 2, in the case of professionals and auditing firms, which has been subject to statutory statutory audits of undertakings of Pursuant to Section 319a (1) sentence 1 of the Commercial Code, the public interest concerns those professional duties that apply to statutory statutory audits of companies within the meaning of § 319a (1) sentence 1 of the Commercial Code are to be observed (special examinations). In the case of complaints, other statutory audits may be included in the special investigations. If a special investigation is carried out in connection with a request in accordance with § 57 (9) sentence 5, other tests may be included in the special examinations provided for in the first sentence of the first sentence of section 57 (9) of the fifth sentence of the first sentence of paragraph 1. (2) § 62 (1) to (5) and § 62a apply accordingly. (3) The findings of the special investigations may be subject to the discharge of other professional checks in accordance with the provisions of the Chamber of Auditors, in agreement with the Statutory audit committee established principles are taken into account. Unofficial table of contents

§ 63 Rüequitable of the Executive Board

(1) The Board of Management may exercise the conduct of a member subject to professional jurisdiction, by which he has infringed the obligations of the Executive Board, and, if necessary, the maintenance of the non-compulsory conduct in accordance with § 68a , an application for the initiation of a professional judicial procedure is only necessary if a serious guilt of the Member is to be found and a professional court measure is to be expected. § 67 (2) and (3), § 69a and Section 83 (2) shall apply accordingly. The beet can be connected with a fine of up to 50,000 euros. Section 61 (3) sentence 3 shall apply accordingly. Fines shall be paid to the budget of the Chamber of Auditors. (2) The Management Board shall no longer be entitled to issue a complaint if the professional court proceedings are initiated against the auditor or the auditor or if since the A breach of duty more than five years has passed; for the beginning, the resting and an interruption of the period § 70 (1) sentence 2 and 2 (2) shall apply accordingly. A complaint may not be granted, while the proceedings are pending in accordance with § 87 of the auditor's request. (3) Before the complaint is issued, the member must be heard. (4) The decision of the Board of Directors, by which the conduct of the member of the Board of Directors is to be justified. He shall be appointed to the Member. A copy of the decision shall be communicated to the Public Prosecutor's Office. (5) The Member may object to the decision within one month of the notification to the Board of Management. The Board of Management shall decide on the opposition; paragraph 4 shall apply accordingly. (6) The Chamber of Auditors shall publish aggregate information on the sanctions imposed by it and by the professional courts at least once every year in an appropriate way. Unofficial table of contents

Section 63a Application for a professional court decision

(1) If the objection is rejected by the Management Board of the Chamber of Auditors, the Member may request the decision of the Regional Court (Chamber of Auditors) within one month of the notification. The District Court is responsible for the seat of the Chamber of Auditors. Article 72 (2) sentence 2 shall apply to the composition of the court. (2) The application shall be submitted in writing to the District Court. The procedure shall apply to the provisions of the Code of Criminal Procedure relating to the appeal. The statement of the general public (§ 308 (1) of the Code of Criminal Procedure) is issued by the Board of Management of the Chamber of Auditors. The public prosecutor's office is not involved in the proceedings. Oral proceedings shall take place if requested by the Member or if the District Court deems it necessary. Of the time and place of the oral proceedings, the Board of Directors of the Chamber of Auditors shall be notified of the member and his defence counsel. The type and extent of the taking of evidence shall be determined by the District Court. However, in order to investigate the truth, it has to extend the taking of evidence from its own account to all the facts and evidence which are relevant to the decision. (3) The notice of reprimand cannot therefore be annulled because the board of directors of the The Chamber of Auditors has wrongly assumed that the guilt of the member is low and that the application for the initiation of the professional court procedure is not required. If the conditions under which § 69a is to be dissected from a professional court order or under § 83 para. 2 a professional procedure may not be initiated or continued, only after the board has granted the complaint , the District Court shall repeal the notice of appeal and, if necessary, the order for submission of the notice. The decision shall be accompanied by reasons. It cannot be challenged. (4) The District Court, in which an application for a professional court decision is filed, shall immediately forward a copy of the application to the Public Prosecutor's Office at the Oberlandesgericht. The Public Prosecutor's Office shall also be assigned a copy of the decision taken on the application. (5) The Public Prosecutor's Office is responsible for the same conduct which the Board of Directors of the Chamber of Public Accountants has called for. Court proceedings against the Member before the decision on the application for a professional court decision has been taken against the letter of complaint, the procedure shall be taken on the application until the final conclusion of the decision Subject to professional court proceedings. In the cases of section 69 (2), the district court shall determine after the end of the suspension that the complaint is not effective. Unofficial table of contents

Section 64 obligation of the members of the Executive Board, the Advisory Board and the committees on secrecy

(1) The members of the Management Board, the Advisory Board, the Departments and the Committees shall, even after leaving the Board of Directors, the Advisory Board, the Division or the Committee, on matters relating to their activities on the Board of Directors, in the The Council, the Division or the Committee on Members of the Chamber of Auditors, candidates or other persons shall be aware of the need to maintain secrecy against any person. The same shall apply to members who are required to participate in the Board of Directors, the Advisory Board, the Departments or the committees, for members who are invited to the hearing in the proceedings under Section 62, in the context of a review and In case of an appeal or a revocation procedure for information, or a non-public hearing in accordance with § 99, as well as for employees and other agents of the Chamber of Auditors. (2) In court proceedings , and before the authorities, the persons referred to in paragraph 1 shall be entitled to: have become known to them in their activities on the Board of Directors, in the Advisory Board, in departments or in committees on the members of the Chamber of Auditors, candidates or other persons, do not say or provide information without authorisation. (3) The authorisation The Board of Management of the Chamber of Auditors shall, at its discretion, grant the auditor's decision The authorisation shall only be denied if the opinion of the auditor's position or the duties of the auditor's chamber or the legitimate interests of the persons on which the facts have become known require it to be inextricably required. § 28 (2) of the Law on the Federal Constitutional Court remains unaffected. (4) The honour and full-time for the conduct of investigations into supervisory and complaints proceedings and in the revocation proceedings are those referred to in paragraph 1 above. Persons working with the Chamber of Auditors shall be entitled to request information from non-members of the Chamber of Auditors; these shall not be required to provide information. Unofficial table of contents

Section 65 Working Group for the Economic Examination

(1) In order to deal with questions of economic audit and fiduciary services, which affect common interests of the economy and the professions of auditors and sworn accountants, the German Chambers of Industry and Commerce are responsible for the management of the business and the business. the Chamber of Auditors is a non-legal working group for economic auditing (Arbeitsgemeinschaft) with joint office. (2) The working group is set up by its own statutes. Unofficial table of contents

§ 66 State supervision

The Federal Ministry of Economics and Technology is responsible for supervision of the Chamber of Auditors, including the Examination Office and the Auditor Supervisory Commission. It is necessary to ensure that the Chamber of Auditors, including the Examination Office and the Auditing Commission, carry out its tasks within the framework of the applicable laws and statutes. Unofficial table of contents

§ 66a Auditing of the auditor

(1) The "Commission for the supervision of statutory auditors in Germany" (auditor supervisory commission) shall conduct a public subject-related supervision of the auditor's chamber, insofar as these tasks are fulfilled in accordance with Article 4 (1) sentence 1, which to professional persons and companies which are authorised to carry out statutory statutory audits or which actually carry out statutory audits without this power; § 61a sentence 4 shall remain unaffected. Before issuing professional training regulations (§ 57 para. 3, § 57c), the Chamber of Auditors shall obtain the opinion of the auditor supervisory commission and submit it to the Federal Ministry for Economic Affairs and Technology. (2) The The Auditor Supervisory Commission shall consist of at least six and at most ten honorary members. Members may not have been personal members of the Chamber of Auditors in the last five years prior to appointment. In particular, they should have been or have been active in the areas of accounting, finance, economics, science or case-law. The members of the auditor supervisory commission are appointed by the Federal Ministry of Economics and Technology for a period of four years; an early convening by the Federal Ministry for Economic Affairs and Technology is in -justified exceptional cases. The members of the statutory auditor commission shall elect a chairman and one alternate member. The members of the auditor supervisory commission are independent from the auditor chamber and are not bound by instructions. (3) The auditor supervisory commission supervises the auditor's chamber as to whether they are in the first sentence of paragraph 1. shall be appropriate, proportionate and proportionate. The Auditor Supervisory Commission may participate in meetings of the Chamber of Auditors and shall have an information and inspection right. The Auditor Supervisory Commission may participate in quality controls. The auditor's supervisory board may instrucate the auditor's chamber, in the case of evidence of breaches of professional duties, in the case of questions relating to the cooperation referred to in paragraphs 8 and 9, and at random without any special occasion. to carry out a professional investigation pursuant to § 61a sentence 2 no. 2. The Auditor Supervisory Commission may take part in an investigation by the Chamber of Auditors. At their meetings, the auditor supervisory commission may use representatives of the auditor's chamber, professional staff and third parties as expert guests for advice on a case-by-case basis. (4) The statutory auditor supervisory commission Decisions of the Chamber of Auditors may be referred back to the Chamber of Auditors (second examination), stating the reasons for the re-examination; it may, in the case of non-aid, grant instructions for annulment of the decision of the auditor's chamber (Final decision). The Chamber of Auditors is obliged to complete the procedure in the implementation of the instruction. If the Chamber of Auditors (Wirtschaftsprüferkammer) considers it illegal, it shall submit the procedure to the Federal Ministry of Economics and Technology. (5) The Chamber of Auditors shall be obliged, at the request of the auditor's supervisory commission, to: On a case-by-case basis or on the basis of general criteria to be determined by the auditor supervisory commission on the basis of individual, supervisory processes according to the assessment of the facts of the facts, promptly and in an appropriate manner. An operation is relevant if it is finally handled by the Chamber of Auditors and if a decision with immediate legal effect is to be made available to the outside world. A direct or indirect reference to the performance of statutory statutory audit is not required. (6) The statutory auditor supervisory commission shall adopt its rules of procedure, its adoption and amendments to the approval of the Federal Ministry of Economics and Technology. In addition to the criteria referred to in the first sentence of paragraph 5, the Rules of Procedure may also provide for the formation of decision-making committees. The auditor supervisory commission and the committees shall take their decisions by a simple majority; § 59a shall apply mutatily. The auditor supervisory commission and its committees may serve the auditor's chamber in the performance of their duties. The audit committee publishes its annual work programme and a report on its activities. (7) The costs incurred by the auditor supervisory commission must be borne by the auditor's chamber. (8) The audit committee shall be responsible for the costs incurred by the auditor. (8) The auditor supervisory commission shall cooperate with the relevant competent authorities in the Member States of the European Union with regard to the tasks referred to in the first sentence of paragraph 1, to the extent that this is necessary for the performance of the respective tasks of the competent authority in individual cases. Article 57 (6) sentences 2 to 4 shall apply. (9) If the auditor supervisory commission has specific indications that a professional or a professional from another Member State is opposed to the law of the European Communities, the statutory audits of annual accounts and consolidated financial statements shall be notified to the competent body of the other Member State. Where the auditor supervisory commission receives appropriate information from the competent body of another Member State with regard to German professional professionals, the auditor supervisory commission shall take appropriate measures and may: the competent authority of the other Member State shall communicate the result. In addition, the competent authority of another Member State may, through the auditor supervisory commission, request an investigation by the Chamber of Auditors within the framework of the second sentence of paragraph 61a, in which representatives of the competent authority participate. if they are committed to secrecy. Section 57 (7) sentence 2 to 4 shall apply accordingly. (10) The auditor supervisory commission shall cooperate with the competent authorities of States other than those referred to in the first sentence of paragraph 8 with regard to the tasks referred to in the first sentence of paragraph 1, in so far as this is necessary for the performance of the relevant task of the competent authority on a case-by-case basis, or where special investigations or investigations are requested from these bodies. Section 57 (6) sentences 2 to 4 shall apply accordingly. (11) § 57 (9) shall apply accordingly. By way of derogation from § 57 (9) sentence 5, professionals and examination companies may, under the conditions laid down in § 57 (9) sentence 1 to 4 themselves, issue working documents and other documents at the request of the competent authority to this point, if they have informed the auditor supervisory commission of the request and the conditions set out in § 57 (9) sentence 5 are fulfilled. Unofficial table of contents

§ 66b secrecy; protection of private secrecy

(1) The members of the auditor supervisory commission are obliged to maintain secrecy; § 66a (9) and (11) remain unaffected. (2) The members of the Auditor Supervisory Commission may, even after the termination of their duties, be a foreign secret, in particular: Business or industrial secrecy that has become known to them in the course of their work, cannot be disclosed and not be used.

Sixth Part
Professional jurisdiction

First section
The professional-judicial sanctification of breaches of duty

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Section 67 Ahndung of a breach of duty

(1) A professional court measure shall be imposed on an auditor who culpably violates his duties. (2) An auditor's conduct outside the profession shall be a breach of duty to be punishable by a professional court; if, in the circumstances of the case, it is particularly appropriate to affect respect for and confidence in a manner which is significant for the pursuit of professional activity or for the reputation of the profession. (3) A professional court measure may be shall not be imposed where the auditor at the time of the deed of the Professional jurisdiction was not under-standing. Unofficial table of contents

Section 68 Vocational judicial measures

(1) The professional judicial measures shall be:

1.

a fine of up to 500,000 euros;

2.

a ban on operating in certain areas of activity for a period of one year up to five years,

3.

a professional ban of up to five years,

4.

Exclusive from the profession.

(2) The professional-judicial measures of the fine and the prohibition of activities or prohibitions may be imposed next to each other. Unofficial table of contents

Section 68a, Procedure for the submission of proceedings

(1) Where a professional court measure is imposed on professionals for a breach of duty which has not yet been completed at the time of the imposition of the measure, the court may, in addition to the imposition of the measure, take the necessary measures to: Prohibit the maintenance of anti-plight behaviour. In the event of a breach of duty already completed at the time of the imposition of the measure, the Court of First Instance may prohibit the future acceptance of a similar breach of duty if the persons concerned are against such a breach of duty. have previously imposed a professional court measure, issued a complaint to them, or were informed by the Chamber of Auditors of the uncompulsory nature of their conduct. If the professional court procedure is terminated in accordance with § 153a of the Code of Criminal Procedure, the sentences 1 and 2 apply. (2) Act the persons concerned are knowingly contrary to the plea, so against them on account of any infringement on request the public prosecutor's office of the professional court of the first legal train by order to impose a law of order. The individual order fee may not exceed the amount of EUR 100,000. The decision must be preceded by a corresponding threat which, if it is not included in the judgment which is not in accordance with the plea, shall be adopted by the professional court of the first legal train at the request of the public prosecutor's office. (3) The following shall be taken after the decision of the Court of Appeal. 2 decisions to be taken may be taken without oral proceedings. The right to be heard before the decision is made. (4) The immediate appeal is admissible against the decision by which the court imposes or threatens a monetary order. The appeal does not have suspensive effect. The Public Prosecutor's Office is in charge of an immediate appeal against the decision by which the Court of First Instance refuses to impose or threaten to impose a law of order. Unofficial table of contents

Section 69 Rüge and professional court action

(1) The opening of a professional court proceedings against an auditor is not contrary to the fact that the Management Board of the Chamber of Auditors has already granted him a complaint on account of the same conduct (§ 63). If the District Court has annulled the letter of appeal (Section 63a), because it has not established a culpable breach of duty, a professional procedure for the same conduct may only be initiated on the basis of such facts or evidence. (2) The reprimand becomes ineffective with the legal force of a court judgment which, on account of the same conduct against the auditor, is subject to acquittment or to a court of law. professional court action. The reprimand shall also be ineffective if the opening of the main proceedings has been rejected in a legally binding manner, because a culpable breach of duty is not to be established. Unofficial table of contents

§ 69a Other penal code

Where a court or authority has imposed a penalty, disciplinary action, other professional action or disciplinary measure, it shall be clear that the same conduct shall be subject to a professional right of action, if a professional court measure is not additionally required in order to hold the auditor to fulfil his duties and to maintain the reputation of the profession. The exclusion does not preclude a penalty or measure otherwise imposed. Unofficial table of contents

§ 70 Limitation of the prosecution of a breach of duty

(1) The prosecution of a breach of duty, which does not justify a measure pursuant to § 68 (1) No. 2, 3 or 4, shall be statute-barred in five years. § 78 (1), § 78a sentence 1 as well as § § 78b and 78c (1) to (4) of the Criminal Code apply accordingly; the hearing pursuant to Section 78c (1) sentence 1 No. 1 of the Criminal Code is the first hearing by the Chamber of Auditors (Section 63 (3)) (2) If, before the expiry of the period of limitation referred to in the first sentence of paragraph 1, a criminal procedure has been initiated on the same facts, the expiry of the period of limitation for the duration of the criminal proceedings shall be inhibited. Unofficial table of contents

Section 71 Rules relating to members of the Chamber of Auditors who are not auditors

The provisions of the fifth and sixth parts shall apply mutatily to the members of the Management Board, the managing director or the personally liable partner of an accounting firm which is not a chartered accountant. The withdrawal from the profession shall be replaced by the disqualification of the suitability of representing an accounting firm and carrying out its business.

Second section
The courts

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Section 72 Chamber of Auditor

(1) In the case of the professional court proceedings, a board of the Landgericht (Chamber of Auditor's Court) decides in the first legal proceedings, in whose district the auditor's chamber has its seat. (2) The Chamber for Economic Auditing matters decides outside of the main negotiation in the occupation of three members with the inclusion of the chairman. In the main hearing, she is staffed with the chairman and two accountants as co-chairs. Unofficial table of contents

§ 73 Senate for Auditing matters at the Oberlandesgericht

(1) In the professional court proceedings, a senate of the Higher Regional Court (Senate for Auditing matters at the Higher Regional Court) decides in the second legal suit. (2) The Senate for Auditing Cases at the Higher Regional Court decides outside the court. the main negotiation in the occupation of three members with the inclusion of the chairman. In the main hearing, two auditors also act as a co-sitter. Unofficial table of contents

Section 74 Senate of the Federal Court of Justice in the case of auditor matters

(1) In the professional court proceedings, a Senate of the Federal Court of Justice (Senate of Auditing Cases in the Federal Court of Justice) decides in the third legal proceedings. It is considered to be a penal Senate within the meaning of Section 132 of the Law on Judicial Constitution. (2) The Senate for Auditing Cases in the Federal Court of Justice consists of a chairman as well as two members of the Federal Court and two accountants as Beisitzer. Unofficial table of contents

§ 75 Auditor as a co-sitter

(1) The advisers from the ranks of the auditors are honorary judges. (2) The honorary judges shall be appointed for the courts of the first and second legal proceedings by the Land Justice Department and for the Federal Court of Justice of the Federal Ministry of Justice appointed for a period of five years. They may be reappointed after the end of their term of office. (3) The honorary judges shall be taken from the list of proposals made by the Board of Directors of the Chamber of Auditors of the State Justice Department for the courts of the first and second legal proceedings. and the Federal Ministry of Justice for the Federal Court of Justice. The State Justice Department and the Federal Ministry of Justice determine the number of seats required by each court; they have previously heard the Board of Directors of the Chamber of Auditors. Each list of proposals is intended to contain at least twice the number of auditors to be appointed. (4) If a volunteer judge prematurely, a successor will be appointed for the remainder of his term of office. (5) § 6 of the Introductory Act Court Constitutional Law applies accordingly. (6) The Land Justice Administration and the Federal Ministry of Justice can dismiss an honorary judge appointed by them on his application from the Office if, for health reasons, he does not (7) The Office shall be prevented from exercising its duties properly. (7) of a volunteer judge who is called to the honorary judge at a court of higher legal train, ends with his appointment. Unofficial table of contents

§ 76 Conditions for appeal to the consitter and the right to refuse

(1) Only one auditor can be appointed to the honorary judge, who can be elected to the board of the auditor chamber. He may be appointed as a co-sitter only for the Chamber of Auditor's Matters, the Senate for Auditing matters at the Higher Regional Court or the Senate for Auditing matters at the Federal Court of Justice. (2) The honorary judges may be may not be members of the Board of Directors or the Advisory Board of the Chamber of Auditors, or may be employed by the Chamber of Auditors in the main or secondary profession. (3) The acceptance of the Advisory Office may be rejected,

1.

the person who has completed the sixty-fifth year of life;

2.

who has been a member of the Executive Board of the Chamber of Auditors for the last four years;

3.

who is compromised in health terms.

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Section 77 Revelation from the Office of the Consectator

(1) An honorary judge shall be unveiled at the request of the administration of justice which has appointed him,

1.

if it is subsequently known that it should not have been called to the consitter;

2.

if a circumstance occurs subsequently, which is contrary to the appeal to the co-sitter;

3.

if the auditor grossly violates his official duties as a co-sitter.

(2) A civil senate of the Higher Regional Court decides on the application of the Land Justice Administration, a civil senate of the Federal Court of Justice on the request of the Federal Ministry of Justice. The members of the Senate are not allowed to participate in the decision. (3) Prior to the decision, the honorary judge is to be heard. The decision is final. Unofficial table of contents

§ 78 Position of the honorary judges and duty of secrecy

(1) The honorary judges have the position of a professional judge in the meeting to which they are used. (2) The honorary judges have secrecy on matters known to them in their work. to keep everyone. Section 64 (2) and (3) shall apply accordingly. The President of the Court of First Instance shall be authorised to testify. Unofficial table of contents

Section 79 Order of attendance at sittings

(1) The honorary judges shall be drawn to the individual meetings in the order of a list drawn up by the chairman, after hearing the two oldest appointed honorary judges, before the beginning of the financial year. (2) For the § 54 of the Law of the Judicial Constitution shall apply mutafically to the disconnection of a volunteer judge from the service on certain meetings. Unofficial table of contents

§ 80 Compensation of the honorary judges

The honorary judges receive compensation according to the Justice Remuneration and Compensation Act.

Third Section
Procedural rules

1.
General

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Section 81 Rules governing the procedure

The following rules apply to the professional court procedure and § 62 accordingly. Unofficial table of contents

Section 82 No arrest of the auditor

The auditor may not be provisionally arrested or arrested or presented for the purpose of carrying out the professional court proceedings. He can't be taken to a psychiatric hospital to prepare an expert opinion on his mental state. Unofficial table of contents

Section 82a Defence

(1) In addition to the persons mentioned in § 138 (1) of the Code of Criminal Procedure, auditors may also be elected as defenders in the professional court proceedings before the district court and before the Oberlandesgericht (Oberlandesgericht). (2) § 140 (1) no. 1 to 3, 6, 7 and 9 of the Code of Criminal Procedure shall not apply to defence in the professional court proceedings. Unofficial table of contents

Section 82b inspection of files; participation of the auditor chamber

(1) The Chamber of Auditors and the accused person shall be empowered to inspect the files which are available to the court or to be presented to the court in the event of the filing of an accusation document and to provide officially custody of evidence. visit. § 147 (2), first sentence, (3), (5) and (6) of the Code of Criminal Procedure shall be applied accordingly. (2) The Chamber of Auditors shall be notified of the place and time of the main hearing; the persons posted there shall, upon request, receive the word. The first sentence of Section 99 (2) remains unaffected. Unofficial table of contents

Section 83 Relationship of the professional court procedure to the criminal or penal procedure

(1) If the auditor is acquitted in the judicial proceedings for a criminal offence or of an offence of regularity, the facts which were the subject of the judicial decision may be subject to a professional procedure only if: shall be initiated or continued if these facts, without complying with the facts of a penal code or a fine, contain a breach of the duties of the auditor. (2) For the decision in the professional court Procedures shall be the actual findings of the judgment in the Criminal proceedings or fine procedures on which the judgment of the Court of First Instance is based. However, in the case of professional judicial proceedings, a court may decide to re-examine such findings, the correctness of which is doubted by its members by a majority of votes; this is the case in the grounds of the Court of First Instance's decision to make a professional judgment. To express. Unofficial table of contents

Section 83a Ratio of the professional judicial procedure to the proceedings of other professional jurisdictions

(1) In the case of a breach of duty of an auditor who, at the same time, is subject to the disciplinary or professional jurisdiction of another profession, a decision shall be taken in the professional court proceedings only if the breach of duty is mainly due to the (2) If the profession of auditor is in connection with the profession of auditor or if the professional court proceedings have been initiated with the aim of exclusion from the profession due to the seriousness of the breach of duty. (2) Prosecutor's office, against such an auditor, the professional court It shall inform the Public Prosecutor's Office or the authority responsible for initiating proceedings against him as a member of the other profession. If the public prosecutor ' s office or the issuing authority responsible for the other profession has the intention of initiating proceedings against the auditor, it shall inform the public prosecutor's office responsible for initiating the professional proceedings (3) If the court of a disciplinary or professional jurisdiction has previously declared itself competent or uncompetent to do so, has the duty of breach of duty of an auditor who at the same time is subject to disciplinary or disciplinary proceedings. The professional jurisdiction of another profession shall be subject to the decision, the (4) The provisions of paragraphs 1 to 3 shall not apply to auditors who are in a public service or an official relationship and are not allowed to pursue their profession as auditors (§ 44a). , Unofficial table of contents

Section 83b Suspension of the professional judicial procedure

The professional court procedure can only be suspended if:

1.

to clarify matters or to decide on a legal matter in another legally regulated procedure, without whose judgment a decision is not possible or not appropriate in the professional proceedings procedure, or

2.

the final conclusion of another legally regulated procedure in which it is necessary to decide on a matter of fact or a question of law, the assessment of which is relevant to the decision in the professional court proceedings, within six months.

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Section 83c resumption of the professional judicial procedure

The resumption of a professional judicial procedure which has been legally terminated shall be admissible if the actual findings on which the conviction or acquitt is based on the professional proceedings are based on the findings in a Criminal proceedings for the same conduct are contrary to criminal proceedings. A request for a retrial may be submitted by the public prosecutor's office or the professionals concerned within one month from the legal force of the judgment in the criminal proceedings.

2.
The procedure in the first legal proceedings

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Section 84 Participation of the prosecutor's office

The Public Prosecutor's Office at the Oberlandesgericht (Oberlandesgericht), where the Senate is responsible for chartered accountants, carries out the duties of the Public Prosecutor in the proceedings before the Chamber of Auditor's Office. Unofficial table of contents

Section 84a Information of the public prosecutor's office and the auditor's chamber

(1) The auditor's chamber, the courts or the authorities shall be informed of facts which give rise to the suspicion that a member who is subject to the professional jurisdiction shall be informed of the facts.

1.

a culpable breach of duty in accordance with section 68 (1) of a professional court measure, or

2.

a criminal offence relating to the exercise of the profession

, they shall communicate the facts of the public prosecutor's office in accordance with § 84 without delay or after the investigation (§ 61a sentence 2). The notification may be accompanied by a technical assessment. § 57e (5), § 62 (5) and § 63 (4) sentence 3 shall remain unaffected. (2) The Public Prosecutor's Office shall be informed of facts suspected of a culpable breach of duty in accordance with Section 68 (1) of a breach of duty of a culpable person. A member of the Chamber of Auditors, who is subject to professional jurisdiction, shall communicate the facts to the Chamber of Auditors and give it an opportunity to comment before the opening of a professional judicial procedure. Unofficial table of contents

Section 85 Introduction of the professional judicial procedure

The professional court proceedings are initiated by the fact that the Public Prosecutor's Office submits an accusation note to the District Court. Unofficial table of contents

Section 86 Judicial decision on the initiation of proceedings

(1) If the Public Prosecutor's Office does not comply with a request by the Board of Auditors to initiate the professional proceedings against an auditor, or does it have the termination of the proceedings, the Public Prosecutor's Office shall have its (2) The Board of Directors of the Chamber of Auditors may, within one month from the notice of the Public Prosecutor's Office, be informed by the Public Prosecutor's Office in the Oberlandesgericht (Oberlandesgericht) request the judicial decision. The application must indicate the facts which are intended to justify the initiation of the professional court proceedings and the evidence. (3) The procedure provided for in paragraph 2 shall apply in accordance with § § 173 to 175 of the Code of Criminal Procedure. (4) § 172 of the Criminal procedure is not applicable. Unofficial table of contents

Section 87 Application of the auditor to the initiation of the professional court proceedings

(1) If a member of the Chamber of Auditors who is subject to the professional jurisdiction is entitled to free himself from the suspicion of a breach of duty, he/she must apply to the public prosecutor's office to initiate the professional court proceedings against him. The application cannot be made by the Public Prosecutor's Office for a conduct which has been threatened or threatened or which has been fixed or which has been set up by the Board of Directors of the Chamber of Auditors. (2) no consequence or has the termination of the proceedings, it shall communicate its resolution to the auditor, stating the reasons for it. If a culpable breach of duty is found in the grounds, but the professional court proceedings are not initiated, or if it is disclosed whether there is a culpable breach of duty, the auditor may be admitted to the Oberlandesgericht (Oberlandesgericht) request the judicial decision. The application shall be filed within one month of the notice of the resolution of the Public Prosecutor's Office. (3) The proceedings before the Oberlandesgericht shall apply in accordance with Section 173 (1) and (3) of the Criminal Procedure. The Oberlandesgericht (Oberlandesgericht) decides whether a culpable breach of duty by the auditor is to be determined. The decision shall be accompanied by reasons. If the Oberlandesgericht considers the auditor of a breach of duty to be punishable by a professional court to be sufficiently suspicious, it shall decide to initiate the professional court proceedings. The public prosecutor's office is responsible for the implementation of this decision. (4) The Oberlandesgericht does not consider a culpable breach of duty to be infringed, so only on the basis of new facts or evidence on account of the same conduct may a request be made on the basis of Initiation of the professional court procedure or a complaint by the board of the auditor's chamber. Unofficial table of contents

§ § 88 to 93 (omitted)

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Section 94 Content of the accusation

In the letter of accusation (§ 85 of this Act and Section 207 (3) of the Code of Criminal Procedure), the breach of duty charged to the auditor is to be described under the guidance of the facts which are based on them (sentence of accusation). The evidence shall also be provided where evidence is to be found in the main trial. The letter of accusation shall contain the application to open the main proceedings before the Chamber of Auditor's Matters. Unofficial table of contents

Section 95 Decision on the opening of the main proceedings

(1) In the decision by which the main proceedings are opened, the Chamber of Auditor's Court of Appeal gives the accusation to the regional court for the main trial. (2) The decision which opened the main proceedings may be taken by the Court of First Instance. (3) The decision to refuse the opening of the main proceedings shall be justified. The public prosecutor's office is against the decision to make an immediate appeal. Unofficial table of contents

Section 96 Legal force of a negative decision

If the opening of the main proceedings is rejected by a decision which is no longer countervailable, the application for the initiation of the professional proceedings may only be based on new facts or evidence, and only within five years, since then the decision has become final and has been re-established. Unofficial table of contents

Section 97 Delivery of the opening decision

The decision on the opening of the main proceedings shall be sent to the auditor at the latest with the charge. The same applies in the cases of § 207 (3) of the Code of Criminal Procedure for the reshupended accusation. Unofficial table of contents

Section 98 Main negotiation notwithstanding the failure of the auditor

The main negotiation may be carried out against an auditor who has not appeared, when he is duly summoned and pointed out in the summons to the fact that he can be negotiated in his absence. A public charge is not allowed. Unofficial table of contents

Section 99 Non-public hearing

(1) The main negotiation is not public. At the request of the public prosecutor's office, the public must be established at the request of the professionals concerned. In addition, the main negotiation shall be public whenever the alleged breach of duty is in connection with the conduct of an audit in accordance with Section 316 of the Commercial Code. In the case of a public hearing in accordance with sentence 2 or 3, the provisions of the Law on the Constitutional Law shall apply mutatically to the public. (2) Non-public negotiations shall be held by representatives of the Land Justice Administration, the Presidents of the Higher Regional Court or his representative, the officials of the Public Prosecutor's Office at the Higher Regional Court, representatives of the Federal Ministry of Economics and Technology, representatives of the Chamber of Auditors and the auditors the access is permitted. The Chamber of Auditor's Matters may, after consulting the parties concerned, also allow other persons to be heard as listeners. Unofficial table of contents

§ 100

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§ 101 Taking of evidence by a requested judge

The Chamber of Auditor's Matters may request a court of office for the hearing of witnesses or experts. The witness or expert shall, however, be heard at the request of the public prosecutor's office or the auditor in the main hearing, unless he is likely to be prevented from appearing in the main hearing or to appear to him to appear in the main hearing. because of a great distance, cannot be found. Unofficial table of contents

§ 102 Reading of protocols

(1) The Board of Auditors decides, at its discretion, whether the testimony of a witness or an expert who has already been heard in the professional court or in any other legal proceedings (2) Before the decision of the Court of Justice is taken, the Public Prosecutor or the auditor may request that the witness or expert be heard in the main hearing. Such a request shall be in accordance with the law, unless the witness or expert is likely to be prevented from appearing in the main hearing or if the appearance of the witness cannot be attributed to him because of a large distance. If the application is accepted, the minutes of the previous hearing may not be read out. (3) If a witness or expert has been heard by a requested judge (§ 101), the reading of the protocol cannot be contradicted. . However, the public prosecutor or the auditor may object to the reading if an application has been rejected in accordance with § 101 sentence 2 and reasons for the rejection of the application now no longer exist. Unofficial table of contents

Section 103 Decision

(1) The main hearing concludes with the proclamation of the judgment following the deliberation. (2) The judgment is on the case of acquittal, conviction or cessation of the proceedings. (3) The professional court procedure is, apart from the case of § 260 (3) of the Code of Criminal Procedure,

1.

if the order has been cancelled, withdrawn or revoked as an auditor (§ § 19, 20);

2.

if, according to § 69a, it is to be dissected from a professional-judicial sanction.

3.
The appeal

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Section 104 Complaint

For the hearing and decision on complaints, the Senate is responsible for auditing matters at the Oberlandesgericht (Higher Regional Court). Unofficial table of contents

Section 105 appeal

(1) The appeal to the Senate for the Auditing of Accountants is admissible against the judgment of the Chamber of Auditor's Matters. (2) The appeal must be made in writing within one week of the date of the judgment of the Board of the Chamber of Auditor's be inserted. If the judgment has not been given in the presence of the auditor, the period of delivery shall commence for the auditor. (3) The appeal may only be justified in writing. (4) The proceedings shall, moreover, be in addition to the provisions of the § § 98, 99, 101 to 103 of this Act shall apply mutasensitily to the Code of Criminal Procedure. Unofficial table of contents

Section 106 Participation of the Public Prosecutor's Office before the Senate for Auditing

The public prosecutor's duties in the proceedings before the Senate for Auditing shall be carried out by the Public Prosecutor's Office at the Higher Regional Court, where the Senate is composed. Unofficial table of contents

Section 107 Revision

(1) The appeal to the Federal Court of Justice against a judgment of the Senate of Accountants in the Higher Regional Court is admissible.

1.

if the verdict is based on exclusion from the profession;

2.

if the Senate for Chartered Accountants did not recognize the exclusion of exclusion in the Higher Regional Court against a request by the Public Prosecutor's Office;

3.

if the Senate for Chartered Accountants admitted it to the Higher Regional Court in the judgment.

(2) The Senate for Auditing matters at the Oberlandesgericht (Oberlandesgericht) may only allow the revision if it has decided on legal questions or questions of professional duties, which are of fundamental importance. (3) The non-approval of the revision can be shall be challenged independently by complaint within one month of notification of the judgment. The appeal is to be filed with the Higher Regional Court. In the notice of appeal, the fundamental question of law must be expressly referred to. (4) The appeal inhibits the legal force of the judgment. (5) If the appeal is not remedied, the Bundesgerichtshof decides by decision. The decision shall not require any justification if the appeal is rejected or rejected unanimously. If the appeal is rejected by the Federal Court of Justice, the verdict will be final. If the appeal is granted, the period of revision shall begin with the notification of the appeal. Unofficial table of contents

Section 107a Filing of the revision and procedures

(1) The revision shall be submitted in writing to the Oberlandesgericht within one week. The period begins with the proclamation of the judgment. If the judgment has not been given in the presence of the auditor, the time limit shall commence for the auditor. (2) The auditor's side shall be able to apply the revisionist applications and their reasoning only in writing. (3) In addition to the provisions of the Code of Criminal Procedure, the proceedings before the Federal Court of Justice are to be applied in accordance with the provisions of Section 99 and Section 103 (3) of this Act. In the cases of Section 354 (2) of the Code of Criminal Procedure, the Oberlandesgericht (Oberlandesgericht) is to be referred back to the Senate responsible for auditing matters pursuant to Section 73. Unofficial table of contents

Section 108 Participation of the Public Prosecutor's Office before the Federal Court

The duties of the Public Prosecutor's Office in the proceedings before the Federal Court of Justice shall be exercised by the Federal Prosecutor General.

4.
The backup of evidence

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Section 109 Order of the Evidence Warrant

(1) If a professional court proceedings are terminated against the auditor, because his order is obtained as an auditor or is withdrawn, the decision may at the same time, at the request of the public prosecutor's office, ensure the security of the Evidence will be arranged if it is to be expected that exclusion from the profession would have been recognized. The order cannot be challenged. (2) The evidence is received by the Chamber of Auditor's Court in the District Court. The board may appoint one of its professional judges to take evidence. Unofficial table of contents

§ 110 Procedure

(1) The Chamber of Auditor's Matters at the District Court shall, on its own account, collect all the evidence which may give rise to a decision as to whether the established procedure for exclusion would have resulted from the profession. The scope of the proceedings shall be determined by the Chamber of Auditors in the Landgericht at the discretion of the District Court without being bound by any claims; their dispositions cannot be challenged in this respect. (2) Witnesses are, in so far as are not exceptions, (3) The Public Prosecutor's Office and the former auditor are to be involved in the proceedings. The former auditor shall only be entitled to a notification of the appointments, which shall be scheduled for the purpose of securing evidence, if he is resident in the country and has indicated his address to the district court.

5.
The provisional prohibition of activities and prohibations

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§ 111 Requirement of the prohibition

(1) If there are urgent reasons to believe that an auditor or a chartered accountant is to be recognised for exclusion from the profession, the decision may impose a preliminary or non-professional prohibition on employment or profession (2) The Public Prosecutor's Office may submit an application for the imposition of a provisional prohibition of activities or prohibitions before the initiation of the professional court proceedings. The application shall indicate the breach of duty to which the auditor is charged and the evidence. (3) The court shall have jurisdiction to negotiate and take a decision on the opening of the main proceedings against the The auditor has to decide or before which the professional court proceedings are pending. Unofficial table of contents

Section 112 Oral proceedings

(1) The decision imposing a preliminary prohibition of action or a profession may only be taken at the basis of oral proceedings. (2) The rules governing the occupation of the court, the summons and the oral proceedings shall be subject to the provisions of the which are decisive for the main hearing before the discerning court, unless otherwise provided by the following provisions. (3) In the first charge, the breach of duty charged to the Chartered Accountant by the Court of Auditors shall be: to identify the facts which give rise to them; the evidence shall also be . However, this is not necessary if the auditor has already been informed of the accusation. (4) The Court of First Instance shall determine the extent of the taking of evidence at its discretion, without any request from the Public Prosecutor's Office or the Office of the Prosecutor. The auditor shall be bound by the auditor. Unofficial table of contents

Section 113 Voting on the prohibition

A majority of two-thirds of the votes shall be required to impose a temporary ban on operations or prohibitions. Unofficial table of contents

§ 114 Prohibition following the main negotiation

If the Court of First Instance recognized the exclusion from the profession, it may, in the immediate connection with the main negotiation, negotiate and decide on the imposition of the provisional prohibition of activities or prohibitions. This shall apply even if the auditor has not appeared at the main hearing. Unofficial table of contents

Section 115 Delivery of the decision

The decision shall be accompanied by reasons. It shall be awarded to the auditor. If the auditor was not present at the time of the announcement of the decision, he/she shall, in addition to the decision, be notified without any reason immediately after the announcement. Unofficial table of contents

Section 116 Effects of the prohibition

(1) The decision shall take effect on the date of delivery. (2) The auditor who is subject to a professional prohibition shall not exercise his profession. (3) The auditor, who is subject to a preliminary invalidity or professional prohibition, shall be entitled to: however, his or her own affairs, the affairs of his or her spouse or his/her life partner and minor children, unless they are concerned with the issue of examination notice. (4) The effectiveness of The legal acts carried out by the auditor shall be determined by the provisional action or a ban on their profession. The same shall apply to acts which are carried out against it. Unofficial table of contents

Section 117 infringements of the ban

(1) The auditor who knowingly opposes a provisional or professional prohibition against him shall be excluded from the profession, unless a milder professional court measure is sufficient due to special circumstances. (2) Courts or authorities shall reject an auditor who appears in front of them against a provisional prohibition of action or profession. Unofficial table of contents

Section 118 Complaint

(1) The immediate appeal shall be admissible against the decision imposing a temporary or non-professional prohibition on the state court or the Higher Regional Court. The appeal does not have suspensive effect. (2) The Public Prosecutor's Office is in charge of the immediate appeal against the decision that the Regional Court or the Higher Regional Court refuses to impose a temporary prohibition of action or prohibition on the profession. (3) On the immediate appeal, if the contested decision is adopted by the District Court, the Oberlandesgericht (Oberlandesgericht) and, if received before the Oberlandesgericht (Oberlandesgericht), the Federal Court of Appeal shall decide. In addition to the provisions of the Code of Criminal Procedure on the complaint, § 112 (1), (2) and (4) as well as sections 113 and 115 of this Act shall apply to the proceedings accordingly. Unofficial table of contents

Section 119 External force of the prohibition

(1) The prohibition of a profession shall be inexorable if a judgment is not given for exclusion or if the opening of the main proceedings is rejected before the Chamber for Auditing matters. (2) The provisional prohibition of activity or profession shall take place unless a judgment is given, which is a fine, a temporary ban on activities or a temporary ban on the profession, or if the opening of the main proceedings before the Chamber of Auditors is rejected. Unofficial table of contents

Section 120 Repeal of the prohibition

(1) The prohibition of provisional activity or profession shall be lifted if it appears that the conditions for its imposition are not or no longer exist. (2) The court competent pursuant to Section 111 (3) shall decide on the annulment. (3) Auditors to lift the ban may be ordered to rearrange the oral proceedings. The application cannot be made as long as an immediate appeal by the auditor pursuant to Section 118 (1) is not yet decided. A complaint shall not be admissible against the decision which rejects the request. Unofficial table of contents

Section 120a Notification of the prohibition

(1) The decision imposing a provisional prohibition of action or profession shall be notified forthwith to the Chamber of Auditors in certified true copy. (2) The provisional prohibition of activity or profession shall be invalidated or shall not be enforced. shall be repealed, paragraph 1 shall apply accordingly. Unofficial table of contents

Section 121 Order of a representative

(1) In the case of the need, a representative shall be appointed by the auditor's chamber for the auditor who is subject to a preliminary invalidity or prohibition of professional activities. Before placing the order, the auditor, who is subject to the provisional employment or professional prohibition, must be heard; he may propose a suitable representative. (2) The representative must be an auditor. (3) A chartered accountant who is responsible for the representation of the public. , it can only be rejected for one important reason. The Chamber of Auditors decides on the rejection. (4) The representative shall hold his office under his own responsibility, however, for the account and at the expense of the representative. He is not bound to the instructions of the representative. (5) The representative has to pay the representative an appropriate remuneration. At the request of the representative or the representative, the Management Board of the Chamber of Auditors shall determine the remuneration. The representative shall be entitled to withdraw advance payments to the agreed or fixed remuneration. The auditor's chamber is liable for the fixed remuneration as a guarantor.

6.
The provisional suspension procedure

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§ 121a The condition of the proceedings

(1) Where there are urgent grounds for beliefs that the persons concerned shall be prohibited from maintaining or taking on an undue conduct, a provisional prohibition may be imposed on them by decision (2) For the further procedure, § 111 (2) to § 120a shall apply in accordance with the provisions of this Rule.

Fourth Section
The costs in the professional court proceedings and in the procedure for applications for a professional court decision on the complaint.
The enforcement of professional and judicial measures and costs.
The eradication

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Section 122 Legal costs

In the professional court proceedings, in the proceedings on the request for a decision of the Landgericht on the complaint (§ 63a (1)) and in the proceedings on the application for a decision of the Regional Court against the threat or the fixing of a penalty (§ § 63a). 62a (3) charges shall be charged according to the list of fees charged to the installation of this Act. In addition, the provisions of the Law on Legal Costs applicable to costs in criminal matters shall be applied accordingly. Unofficial table of contents

Section 123 Costs of applications for initiation of the professional court procedure

(1) An auditor who withholds a request for a court decision on the resolution of the Public Prosecutor's Office (Section 87 (2)) shall be required to pay the costs incurred by this procedure. (2) If a request by the Executive Board of the If the Chamber of Auditors is rejected by a court decision in the case of Article 86 (2), the costs of the auditor's chamber, which have been assessed by the procedure on the application, shall be dismissed. Unofficial table of contents

Section 124 Cost obligation of the convicted person

(1) The auditor, who is convicted in the professional court proceedings, shall at the same time be charged in whole or in part with the costs incurred in the proceedings. The same shall apply if the professional court proceedings are terminated due to the erasure, withdrawal or withdrawal of the order and, according to the outcome of the previous procedure, the imposition of an occupation-court measure would have been justified; In this case, the costs of the professional court procedure also include those which arise in a subsequent procedure for the purpose of securing evidence (§ § 109, 110). If the proceedings are terminated in accordance with Section 103 (3) (2), the court may, if it deems it appropriate, impose all or part of the costs incurred in the proceedings if it deems it appropriate. (2) The auditor, who is responsible for the costs of the proceedings, shall be responsible for the costs incurred. The costs incurred by this procedure must be repaid at the same time as an appeal has been withdrawn or has not been successfully brought into effect by professional court proceedings. If the appeal was partly successful, an appropriate part of such costs may be imposed on the auditor. (3) For the costs incurred by a request for the resumption of the procedure concluded by a final judgment has been caused, paragraph 2 shall apply accordingly. Unofficial table of contents

§ 124a Costing of costs in the proceedings for applications for a professional court decision on the complaint

(1) If the application for a professional court decision on the complaint is rejected as unfounded, Section 124 (1) sentence 1 shall be applied accordingly. If the District Court finds that the complaint is ineffective because of the imposition of a professional court measure (Section 63a (5) sentence 2), or if it lifts the right of repayment in accordance with Section 63a (3) sentence 2, it may be the auditor who is responsible for the proceedings in the proceedings (2) If the auditor withholds the application for a professional court decision or if the application is rejected as inadmissible, Section 124 (2) sentence 1 shall apply. (3) If the letter of reprimand, the case of § 63a (3) sentence 2 is exempted, is repealed or is the invalidity of the complaint was determined on the grounds of an appeal by the auditor in the professional court proceedings or on the grounds of § 69 (2) sentence 2 (§ 63a (5) sentence 2), the necessary expositions of the auditor of the auditor shall be the Order the auditor chamber. Unofficial table of contents

§ 125 Liability of the auditor's chamber

The auditor's chamber shall be charged with expositions which are not imposed on the auditor or by a third party, or which cannot be recovered by the auditor. Unofficial table of contents

Section 126 Enforcement of professional and judicial measures and costs

(1) The exclusion from the profession shall take effect with the legal force of the judgment. The convicted person shall be erased in the professional register on the basis of a certified copy of the judgment given by the certificate of legal force. (2) The execution of the fine and the recovery of the costs shall not be made by this prevent the auditor from being excreted from the profession after a final conclusion of the procedure. If, together with a fine, the costs of the proceedings are recovered, the rules on the execution of the fine shall also apply to the costs. Unofficial table of contents

§ 126a Tilgung

(1) The entries in the files held by professionals concerning the imposed professional court measures pursuant to Section 68 (1), No. 1, 2 or 3, shall be redeemed after ten years. The operations resulting from these professional judicial measures shall be removed from the records kept by the auditor and destroyed. After the expiry of the period, these measures may no longer be taken into account in further professional-judicial measures. (2) The period begins with the day on which the professional court measure has become indisputable. (3) The deadline does not end, as long as a criminal proceedings, a professional procedure or a disciplinary procedure are pending against the auditor, a different professional court measure may be taken into account or a judgment denominated in a fine has not yet been taken into account. (4) After the expiry of the period, the auditor shall be deemed to have been (5) The provisions of paragraphs 1 to 4 shall apply mutagenic to the Rügen of the Board of Management of the Chamber of Auditors. The time limit is five years. (6) Injunctions for criminal convictions or other decisions in proceedings for criminal offences, administrative offences or the breach of professional duties, which do not result in a professional judicial system. The auditor ' s request shall be paid after five years at the request of the auditor, as well as for the performance of the auditor ' s chamber. The second sentence of paragraph 1, paragraphs 2 and 3 shall apply accordingly.

Fifth Section
Rules to be applied

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§ 127

In addition, the court's constitutional law and the criminal procedure are to be applied in the appropriate manner for the professional jurisdiction.

Seventh Part
Sworn accountants and accounting firms

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Section 128 Professional membership and professional title

(1) The sworn accountant is who is recognized or appointed as such under the provisions of this Act; if a sworn accountant is appointed as an auditor, the order shall be deemed to be a sworn-in booksman. Accounting firms are the accounting firms recognised in accordance with the provisions of this law; if a accounting firm is recognised as an accounting firm, the recognition shall be deemed to have been Book examination company. (2) In the case of professional transport, sworn accountants have the professional title of "sworn accountant", accounting firms to be named "accounting firm". Women can lead the professional title "sworn accountant". (3) Sworn accountants and accounting firms are members of the auditor's chamber. Furthermore, Section 58 (1) applies accordingly. Unofficial table of contents

Section 129 Content of the activity

(1) Sworn accountants shall carry out the professional task of carrying out audits in the field of operational accounting, in particular book and balance sheet examinations. You can issue audit reports on the outcome of your exams. The audit records also include confirmations and findings that are carried out by sworn accountants on the basis of legal regulations. The professional duties of the sworn accountant include, in particular, the examination of the annual accounts of medium-sized companies with limited liability and partnerships within the meaning of Section 264a of the Commercial Code (§ 267 2 of the Commercial Code. (2) The sworn accountants are authorized to advise and represent their clients in tax matters in accordance with the provisions of the existing regulations. In matters relating to the tax law of foreign countries, they are empowered to provide commercial assistance in tax matters; the respective powers of third parties remain unaffected. (3) Sworn accountants are further empowered to

1.

-to act as experts in the fields of corporate accounting;

2.

to advise on economic matters and to safeguard foreign interests;

3.

to the trustee administration.

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§ 130 Application of provisions of the law

(1) In the case of sworn accountants, Section 1 (2) and (3) and the provisions of the Third, Sixth, Seventh and Eighth Sections of the Second Part and of the Third, Fifth and Sixth Part are applicable to the sworn-in accountants. In the case of professional court proceedings against sworn accountants, sworn accountants and auditor can be appointed as a sitter. (2) § 1 para. 3 and § 3 as well as the provisions of the third party, Fifth, Sixth, seventh and eighth sections of the second part and of the third part corresponding application. As soon as the number of legal representatives (Section 28 (1)), which are professionals, exceeds the number of legal representatives who are sworn accountants or sworn accountants, the application for recognition shall be deemed to be if the other conditions for recognition are met, in particular in accordance with § 28. The recognition as a book-examination company shall be withdrawn or revoked if, in the event of the conditions set out in the second sentence of paragraph 2, a request for recognition as an accounting firm is not accepted. (3) § § 57a to 57g shall apply to: quality control in the case of sworn accountants in their own practice and accounting firms accordingly. Inspectors for quality control can also be sworn accountants or accounting firms; they can only carry out quality checks on sworn accountants and accountant companies. § 57a (3) shall apply mutas to the registration of sworn accountants or accounting firms. Unofficial table of contents

Section 131

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§ § 131a to 131d (omitted)

Eighth Part

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§ § 131c to 131f (omitted)

Ninth Part
Aptitude test as auditor

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§ 131g Admission to the aptitude test as auditor

1. A person who has obtained a diploma outside the scope of this Act in a Member State or in another State Party to the Agreement on the European Economic Area or Switzerland, certating that the the holder has the professional qualifications required for direct admission to the final examination within the meaning of Article 2 (1) of Directive 2006 /43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of Annual accounts and consolidated accounts, amending Directives 78 /660/EEC and 83 /349/EEC and repealing Council Directive 84 /253/EEC (OJ No L 73, 27.3.1984, p. EU No 87) in that Member State or in any other State Party to the Agreement on the European Economic Area or Switzerland may, by way of derogation from the provisions of the First and Second Section of the Second Part, be deemed to be (2) Diplomas within the meaning of paragraph 1 are diplomas, certificates or other evidence of formal qualifications within the meaning of Article 1 (a) of the Directive. of 21 December 1988 on a general system for the recognition of Higher education diplomas awarded at least three years of vocational training (89/48/EEC): OJ L 327, 28.4.1989; Bull. EC No 16-. A diploma on the basis of an education which did not take place mainly in the European Union or in another State Party to the Agreement on the European Economic Area or in Switzerland, entitles the The completion of the aptitude test if the holder actually and lawfully has at least three years of professional experience as a statutory auditor and is certified by a State referred to in paragraph 1 or a Contracting State which issued the diploma or (3) The admission to the aptitude test shall be decided by the Examination office; the application must be submitted in writing. § § 13 to 13b shall apply accordingly. Unofficial table of contents

§ 131h qualifying examination as auditor

(1) applicants who have been admitted shall submit the aptitude test to the Examination Commission. (2) The aptitude test shall be an examination subject exclusively to the applicant's professional knowledge, with which his ability to pursue the profession of a auditor in the Federal Republic of Germany. The aptitude test must take account of the fact that the applicant or the applicant is in a Member State of the European Union or in another State Party to the Agreement on the European Economic Area or in Switzerland on the (3) The examination is divided into a written and an oral examination. The examination is divided into two parts: It will be stored in German. Examination areas are areas of economic audit (legal regulations), economic law, tax law and the professional law of auditors (4), which are to be determined in detail by means of a legal regulation. (4) (omitted) Unofficial table of contents

Section 131i Application of the Professional Qualification Act

With the exception of § 17, the Professional Qualification Order Act does not apply. Unofficial table of contents

§ 131j (omitted)

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§ 131k Order

The third section of the second part shall apply to the order of the persons who passed the examination in accordance with § 131h as an auditor. Unofficial table of contents

Section 131l Legislative Decree

The Federal Ministry of Economics and Technology is authorized to enact provisions concerning the composition of the examination board and the appointment of its members, by means of a legal regulation for the examination pursuant to § 131h. Examination, examination areas and the examination procedure, in particular the matters referred to in § 14, the issuing of examination achievements and admission to the aptitude test of applicants, which satisfy the conditions laid down in Article 3 Point (b) of the Directive (§ 131g para. 2 sentence 1). The legal regulation does not require the approval of the Federal Council. Unofficial table of contents

§ 131m Certificates of the home Member State or the home Member State

Insofar as it is necessary for the decision to be taken as an auditor of the original or request of

1.

certificates or documents which do not disclose any serious professional misconduct, criminal offences or any other circumstances which may be considered to be the applicant's suitability for the profession of auditor;

2.

certificates or certificates that the applicant is not in the course of bankrupting;

3.

Certificates of physical or mental health,

4.

Guide products

in the Member State of origin or the home Member State, a certificate or certificate within the meaning of Article 6 of the Council Directive of 21 December 1988 (Article 131g (2) sentence 1) is sufficient. Unofficial table of contents

§ 131n

(dropped)

Tenth part
Criminal and penal rules

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Section 132 Prohibition of Confused Occupational Designations; Sealing Imates

(1) Understated

1.

the guidance of the professional title "accountant", "book auditor" or "economic spreader" or

2.

according to the law of another State, the profession of "chartered accountant", "auditor", "sworn accountant" or "sworn accountant", without the other state being declared, shall be entitled to the right of the profession.

(2) Seals may only be used in the course of business if they comply with the provisions relating to the design of the seal in accordance with the provisions of Section 48 (2). (3) The law is in breach of the law.

1.

is a professional title contrary to paragraph 1 (1) or (2); or

2.

a seal is used against the provisions of paragraph 2.

(4) The administrative offence can be punished with a fine of up to EUR 5 000. Unofficial table of contents

Section 133 Protection of the name "Wirtschaftsprüfungsgesellschaft" and "Buchaudit-gesellschaft"

(1) The name "Wirtschaftsprüfungsgesellschaft" or "Buchexamining-gesellschaft" or any such designation for a company which is similar to that for confusing, even though it is not recognised as such, is in order. (2) The administrative offence can be punished with a fine of up to EUR 10 000. (3) (to be taken away) Unofficial table of contents

Section 133a Unauthorised performance of a management position with the audited entity

(2) The administrative offence can be punished with a fine of up to fifty thousand euros. Unofficial table of contents

Section 133b Unauthorised use of foreign business or business secrets

(1) A custodial sentence of up to two years or a fine shall be punished for who, contrary to Section 66b (2), evaluates a foreign secret. (2) The deed shall only be prosecuted upon request. Unofficial table of contents

§ 133c Unauthorised disclosure of foreign operating or business secrets

(1) A custodial sentence of up to one year or a fine shall be punished for who, contrary to § 66b (2), discloses a foreign secret. (2) If the offender is against payment or in order to enrich himself or another person, or to another person, The sentence is punishable by a sentence of imprisonment of up to two years or a fine. (3) The act is only prosecuted upon request. Unofficial table of contents

§ 133d Managing Authority

Administrative authority within the meaning of Section 36 (1) (1) of the Code of Administrative Offences is the auditor's chamber for administrative offences in accordance with Section 132 (3), § 133 (1) and § 133a (1). The same applies to administrative offences committed by members of the Chamber of Auditors pursuant to Section 58 (1) sentence 1, pursuant to Section 17 of the Money Laundering Act and in accordance with Section 6 of the Services Information Obligations Regulation. Unofficial table of contents

§ 133e Use of fines

(1) The fines shall be paid in the cases of § 132 (3), § 133 (1), § 133a (1) and § 17 of the Money Laundering Act and § 6 of the Services Information Obligations Regulation in the cash register of the managing authority, which shall be responsible for the fine. (2) By way of derogation from Article 105 (2) of the Law on Administrative Offences, the cash register in charge of the provisions referred to in paragraph 1 shall bear the necessary requirements. It is also liable for replacement within the meaning of Section 110 (4) of the Law on Administrative Offences.

Eleventh Part
Transitional and final provisions

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Section 134 Application of the provisions of this Act to statutory auditors, auditors and auditors from third countries

(1) statutory auditors, auditors and auditors from third countries are obliged, even if there is no order or recognition under this law, to comply with the provisions of the seventh section of the second part , if they intend to enter the confirmation of a statutory annual financial statements or consolidated financial statements of a company established outside the Community, the transferable securities of which are to be admitted to trading on a regulated market within the meaning of Article 4 (1) (14) of the Directive 2004 /39/EC in Germany. This shall not apply to confirmation notice for companies which are solely responsible for trading on a regulated market of a Member State of the European Union, in the sense of Article 2 (1) (b) of the Directive 2004 /109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and to Amendment of Directive 2001 /34/EC (OJ L 197, 21.7.2001 EU No 38) with a minimum denomination of EUR 50 000 or-in the case of debt instruments denominated in a currency other than euro-with a minimum denomination the value of which corresponds to at least EUR 50 000 on the date of issue. (2) Audit companies the first sentence of paragraph 1 may be registered only if:

1.

they satisfy the conditions equivalent to those of the fifth part of the second part,

2.

the person carrying out the examination on behalf of the third country audit firm satisfies the conditions equivalent to those in the first part of the second part,

3.

the tests are carried out in accordance with the international auditing standards and the requirements for independence or equivalent standards and requirements; and

4.

publish on their website an annual transparency report containing the information referred to in § 55c or meet the equivalent disclosure requirements.

(2a) The conditions set out in paragraphs 1 and 2 shall be met by the Chamber of Auditors, the auditor, the auditor, the auditor or the auditor of the auditor. (3) The auditors referred to in paragraphs 1 and 2 shall be Registered persons and companies are subject to the regulations of professional supervision in accordance with § § 61a to 66b, the provisions of the professional jurisdiction in accordance with § § 67 to 127 as well as the provisions of the Quality control according to § § 57a to 57g. Quality control may not be carried out if, in another Member State of the European Union, a quality control of the registered person or of the company in the previous three years already exists. has been carried out. The second sentence shall apply if a quality control has already been carried out for the registered person or the company in a third country in the preceding three years, if the quality control there is based on the quality of the quality of the quality of the quality control. (4) The registration and its consequences referred to in paragraph 3 shall be based on reciprocity if the persons and companies referred to in the first sentence of paragraph 1 and in their respective countries are subject to the same conditions as those referred to in paragraph 1. Third country of public supervision, quality control and professional supervision are subject to requirements equivalent to those of the provisions referred to in paragraph 3, or if the European Commission is to do so for a transitional period referred to in Article 46 (2), third sentence, of Directive 2006 /43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts (OJ L 136, 31.5.2006, p. EU No OJ L 157, p. 87). The equivalence referred to in the first sentence shall be evaluated and established by the Commission of the European Communities in cooperation with the Member States. As long as the Commission of the European Communities has not yet taken a transitional decision in accordance with the first sentence or the second sentence of the second sentence, the Federal Ministry of Economics and Technology may assess the equivalence itself and . It will take into account the assessments and findings of other Member States in the evaluation. If the Federal Ministry of Economics and Technology makes such a statement, it will make it known by publication in the Federal Gazette (Bundesanzeiger). If the Federal Ministry of Economics and Technology rejects equivalence in the meaning of the first sentence, the persons and companies referred to in the first sentence of paragraph 1 may, for a reasonable transitional period, continue their audit activities. in accordance with the relevant German rules. The determination and rejection of equivalence shall be notified to the auditor supervisory commission, so that it may take this decision into account in accordance with Section 66a (11). If, in accordance with this paragraph, no registration is made in accordance with paragraph 1, the Chamber of Auditors shall confirm this in writing to the auditor, the auditor or the auditor at the request of the auditor. (5) The conditions shall be met by the auditor's office. in the case of a registration within the meaning of paragraphs 1 and 2 no longer occurs, the registration shall be deleted from office. Unofficial table of contents

Section 134a Transitional regime

(1) Accountants and sworn accountants who are appointed on 31 December 1989 shall retain their order, even if they fulfil the conditions of the provisions of Article 6 of the balance sheet law, which entered into force on 1 January 1990. 19 December 1985 (BGBl. 2355). The same applies to auditing companies and accounting firms, which are recognised on 31 December 1989. However, the recognition of an accounting firm and an accounting firm shall be revoked if, after 31 December 1994, it does not fulfil the conditions laid down in Article 28 (2) and (3) in the version in force as from 1 January 1990. (2) Audit firms and accounting firms which are recognised at the time of entry into force of Article 6 (6) (b) of the Accounting Directives remain recognised. Recognition of such an accounting firm or accounting firm shall be revoked by the Chamber of Auditors, if, after 31 December 1987, the audit firm or the accounting firm of the If the shareholder or the ratio of their holdings or voting rights has been altered by legal business or by reason of succession, and in accordance with Section 28 (4), no attention shall be paid to the situation. Section 34 (1) no. 2 must be applied accordingly. (3) (omitted) (4) (omitted) Unofficial table of contents

Section 135 Transitional arrangements for § 14a

§ 14a is to be applied in the version valid from 1 January 2004, provided that the first examination section or a supplementary examination after the entry into force of the law is filed for the reform of the approval and examination procedure of the auditor's examination. Unofficial table of contents

Section 136 Transitional arrangements for § 57a (6) sentence 8

(1) Professional professionals in their own practice and auditing companies, who have been granted a certificate of participation in accordance with § 57a (6) sentence 7 before 5 September 2007, may apply an extension of the certificate of attendance to the certificate of attendance. apply for a total of six years in so far as they do not carry out statutory statutory audits of companies of public interest (Section 319a (1) sentence 1 of the Commercial Code). The same applies to participation certificates in accordance with § 57a (6) sentence 7, which were issued after 5 September 2007. (2) If the certificate of participation has been limited to six years, professionals in their own practice, or Audit firms carrying out the statutory audit of a company of public interest (Section 319a (1) sentence 1 of the Commercial Code) more than three years after the completion of the certificate of participation, within six months After acceptance of the examination order, a quality control shall be carried out. Unofficial table of contents

§ 136a (omitted)

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Section 137 Transitional arrangements for § 57 (4) (1) (e) and (i)

As long as the Chamber of Auditors has not included the provisions relating to the seal and the provisions relating to professional indemnity insurance in accordance with Article 57 (4) (1) (e) and (i), the applicable law shall be that applicable on 5 September 2007. Right to use. Unofficial table of contents

§ 137a

(dropped) Unofficial table of contents

Section 138 Treatment of pending requests and proceedings

Applications and procedures which have not yet been decided on 1 January 2002 and whose competence would be transferred by the supreme state authorities to the Chamber of Auditors by the supreme state authorities shall remain within the competence of the competent authorities until their decision of the supreme state authorities. The procedures shall be assigned after the decision of the Chamber of Auditors. Unofficial table of contents

Section 139 Transitional arrangements for the treatment of pending requests and procedures in the context of the exchange of powers with effect from 1 January 2004

(1) Admission and examination procedures which are not completed on 31 December 2003 shall be carried forward by the Chamber of Auditors after the transfer of tasks on 1 January 2004, which shall be subject to the highest national competent authorities responsible for this purpose. (2) Completing written and oral examinations, which are not completed on 31 December 2003, shall remain within the competence of the the supreme state authorities. The previous organizational units, in particular the examination boards, remain in place until the examination procedure is completed. The first sentence shall not apply to subsequent additional and resignation tests in accordance with § § 19, 21 and 32 of the Ordinance on the Examination of Audits of Auditors; these are carried out by the Chamber of Auditors. (3) Examination procedures referred to in paragraph 1 as well as examinations in accordance with the provisions of the first sentence of paragraph 2, the content shall be continued in accordance with the law in force until 31 December 2003, except in the case of authorisation procedures whose applications have been submitted by 31 December 2003, but which are not submitted until 31 December 2003 , and for the tests referred to in the third sentence of paragraph 2. (4) The agreement between the State of North Rhine-Westphalia and the Chamber of Auditors on the relocation of the auditors to be held by the supreme state economic authority in the implementation of the approval and examination procedures for accountants and sworn accountants Duties on the professional chamber of 5 July 2001 remain unaffected. Unofficial table of contents

Section 139a Transitional arrangements for the treatment of pending applications and procedures in the framework of the approval and examination procedure in accordance with § § § 131 to 131d, 131i and 131j applicable until 31 December 2003

(1) Applications for admission to the examination as a sworn accountant or sworn accountant in accordance with § § § 131 to 131d, valid until 31 December 2003, and on admission to the aptitude test in accordance with § § 131i and § § 131i. 131j, which shall not be made for a repeat examination, must be submitted in accordance with the law by 31 December 2004 at the latest; they shall be treated in accordance with the law applicable until 31 December 2003. The responsibilities according to § 139 remain unaffected by this; for admission and examination procedures which start from 1 January 2004, the responsibilities according to § 5 apply. (2) The examinations following the approval procedure referred to in paragraph 1 are valid. in accordance with the law applicable until 31 December 2003. (3) The tests must be filed by 31 December 2006 at the latest. The same period shall apply to the subsequent resignation and re-examination examinations following the § § 20 and 21 of the Examination Regulations for Chartered Accountants in force until 31 December 2003 and in accordance with § § 11 in force until 31 December 2003. and 12 of the examination regulations for the aptitude test in accordance with the Eighth Part of the Public Accountant Regulations; after the expiry of the period, there is no longer any claim to their implementation. (4) If a person has sworn the examination as a sworn accountant or If the order is filed but an order has not yet been received, the order has to be shall be requested not later than one year after the examination has been submitted. In cases of hardship, the Chamber of Auditors may, upon request, grant exemptions. Unofficial table of contents

Section 139b of the transitional arrangements applicable to the provisions of § 51a applicable until 31 December 2003

(1) The regular period of limitation in accordance with Section 195 of the Civil Code shall be based on the claims of the contracting authority, which are in existence on 1 January 2004 and which have not yet been barred, for damages arising out of the existing claims between the contracting authority and the auditor. Contractual relationship application. (2) The regular limitation period according to § 195 of the Civil Code is calculated from 1 January 2004. However, if the period of limitation of § 51a, which is valid up to this day, expires earlier than the regular period of limitation in accordance with Section 195 of the Civil Code, the limitation period shall be the expiry of the period of limitation of § 51a until that date. completed. Unofficial table of contents

§ 140 Transitional arrangement for § 43 (3), § 133a

§ 43 (3) and (§ 133a) do not apply to those persons who do their audit work with the companies prior to the entry into force of the Accounting Law Modernisation Act of 25 May 2009 (BGBl. I p. 1102). Unofficial table of contents

Section 141 Entry into force

(1) This Act shall enter into force on the first calendar day of the fourth calendar month following its announcement. (2) § § 14, 48, 54, 131 (4) shall enter into force on the day of the announcement. Unofficial table of contents

Annex (to § 122 sentence 1)
Charge directory

(Fundstelle des Originaltextes: BGBl. I 2006, 3436-3438)

	Charge directory
	Outline
	Section 1 Procedure before the District Court
	Subsection 1-Professional procedure of first instance
	Subsection 2 Request for judicial decision on the reprimand
	Subsection 3 Request for a court decision on the threat or the fixing of a penalty
	Section 2 Procedure before the Higher Regional Court
	Subsection 1 vocation
	Subsection 2 complaint
	Section 3 Procedure before the Federal Court of Justice
	Subsection 1 Revision
	Subsection 2 complaint
	Section 4 Rüge for infringement of the right to be heard
No.	Due date	Fee or rate of the respective fee 110 to 113
Preliminary note:
(1) The court fees shall be determined by the professional court procedure, subject to the provisions of paragraph 2, for all legal proceedings in accordance with the measure which has been legally imposed.
(2) Where an appeal or an application for a professional court decision is only partially rejected or rejected, the court shall, in so far as it would be unfair to place a burden on the professional, shall be required to impose the fee.
(3) A fee for all legal proceedings shall be charged separately in the case of a legally binding order (§ 68a (1) of the Wirtschaftsprüferordnung (Wirtschaftsprüferordnung)). If an appeal is limited to the order of subsatiation, the fee for the appeal proceedings will be charged only on the basis of the order of subsatiation. The second sentence shall apply in the case of resumption.
(4) The same charges as those for the resumed procedure shall be charged in the case of resumption of proceedings. However, if the earlier judgment is repealed after the resumption of proceedings has been taken, any legal withdrawal of the new proceedings shall be deemed to have been brought together with the respective legal proceedings of the earlier proceedings. Fees shall also be charged for legal proceedings which have taken place only in the previous procedure.
Section 1
Proceedings before the District Court
Subsection 1
Professional procedure of first instance
110	Procedure with judgment on the imposition of a fine.	EUR 240.00
111	Procedure with judgment on the imposition of a prohibition pursuant to Section 68 (1) (2) of the Public Accountant Act or of a prohibition on professional activities ..............................	EUR 360.00
112	Procedure with judgment in the case of exclusion from the profession ..................................	480,00 EUR
113	Failure to maintain the non-compulsory conduct or the future acceptance of a breach of duty of the same kind (Section 68a (1) of the Public Accountant Code)...	60,00 EUR
Subsection 2
Application for judicial decision on the complaint
120	Procedure on the application for a court decision on the complaint pursuant to Section 63a (1) of the Public Accountants ' Rules: the application shall be rejected or rejected	160,00 EUR
Subsection 3
Application for a court decision on the threat or the fixing of a penalty
130	Proceedings concerning the application for a court decision on the threat or the fixing of a penalty under Section 62a (3) of the Public Accountant Code: the application shall be rejected or rejected	160,00 EUR
Section 2
Proceedings before the Higher Regional Court
Subsection 1
Appeal
210	Appointment procedure with judgment ..............	1.5
211	Completion of the appeal proceedings without judgment .....................................	0.5
	The fee shall not be charged upon withdrawal of the appeal before the expiry of the period of grace.
Subsection 2
Complaint
220	Proceedings concerning complaints in professional proceedings which are not free of charge under other rules: the appeal is rejected or rejected.................	50,00 EUR
	A fee is charged by the professional only if a professional court measure has been legally imposed on him or if he has been subject to an injunction (§ 68a (1) of the Public Accountant Code).
Section 3
Proceedings before the Bundesgerichtshof
Subsection 1
Revision
310	Revision procedure with judgment or with decision pursuant to § 107a (3) sentence 1 of the Public Accountant Code (I). V. m. Section 349 (2) or (4) of the StPO...	2.0
311	Completion of the revision procedure without judgment and without decision in accordance with § 107a (3) sentence 1 of the Public Accountants ' Regulations (i). V. m. Section 349 (2) or (4) of the StPO ..............	1.0
	The fee shall not be charged upon withdrawal of the revision before the expiry of the period of grace.
Subsection 2
Complaint
320	Proceedings concerning the complaint against the non-authorisation of the revision: the complaint shall be rejected or rejected............	1.0
321	Proceedings concerning other complaints in professional proceedings which are not free of charge under other rules: the appeal is rejected or rejected..................	50,00 EUR
	A fee is charged by the professional only if a professional court measure has been legally imposed on him or if he has been subject to an injunction (§ 68a (1) of the Public Accountant Code).
Section 4
Rüge for breach of the right to be heard
400	Procedure on the complaint for infringement of the right to be heard: the complaint shall be fully rejected or rejected.....................	50,00 EUR