Special auditing according to stock corporation law

Auditors or respectively audit associations have – according to section 2 parapraph 1 of the auditing regulations – the task to run business inspections, especially such in the context of the annual accounts. Furthermore, there are lots of different business inspection such as special audit according to the law of stock companies. Those special audits - among others - are:

  • general special audits according to sections 142-146 of the law of stock companies
  • special audits due to illegitimate underestimation according to sections 258-261 of the law of stock companies
  • audits in the context of launches of firms and
  • audits of non-cash contributions in the context of a capital increase
  • audits of transformations