Law amending the Commercial Code - improving the auditing of corporations in response to the Wirecard case

Summary

Shortening the maximum term of an auditor's audit mandate to a maximum of four years, increasing the maximum liability limit for damages resulting from a negligent breach of auditing duties, banning the auditor from providing tax advice to the audited company during his audit work<br /> Amendment to Sections 318 and 323 of the Commercial Code

Machine translation from German. The official text remains authoritative.

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2 official files

• 19/30705

  Drucksache · DE · 15 June 2021

  ViewDownloadOpen at official source

• 19/27023

  Drucksache · DE · 25 February 2021

  ViewDownloadOpen at official source

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