19/22204
Reform auditing, reduce conflicts of interest
Introduced
9 September 2020
Last action
—
Status
Abgelehnt
Sponsors
—
Subjects
Discovery layer
Source updated
13 March 2026
Summary
Presentation of a draft law and commitment to a Europe-wide implementation regarding the appointment of auditors by an independent government authority and their remuneration from a fund financed by the companies to be audited, separation of auditing and advice from the same audit firm, creation of a regulatory framework for audits by two independent companies, repeal of the Limitation of liability of auditors in the event of negligence, providing BaFin with additional independent access and audit rights and the necessary human and material resources, new regulation of the tasks and powers of the auditor supervision body (APAS) with legal and technical supervision at the Federal Ministry of Economics
Machine translation from German. The official text remains authoritative.
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Documents
2 official files
19/28529
19/28529
Drucksache · DE · 15 April 2021
19/22204
Drucksache · DE · 9 September 2020
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Sources
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