The check-up of the legally required obligations to register and to disclose in the context of securities trading has to be carried out by an external auditor once a year. Furthermore - besides the compliance with the obligations to communicate – the auditor examines the bookkeeping of a custody ledger on accordance with the law, the acquittance of claims as well as the general directives according to the banking law and securities trading law. The amount of inspection is being set by the auditor in accordance with his own discretion.