19/23730
Quickly uncover and successfully combat accounting fraud through competent and independent auditing
Introduced
28 October 2020
Last action
—
Status
Abgelehnt
Sponsors
—
Subjects
Discovery layer
Source updated
13 March 2026
Summary
Presentation of a draft law to amend the Commercial Code: Avoidance of conflicts of interest through auditing and advice from an auditing firm, reducing the time of external rotation and extending internal rotation to all auditors involved, creating incentives for joint audits, establishing a pool of auditing firms and paying for auditing services according to the fee schedule, Increasing the liability limits for auditors, defining auditors as internal reporting channels in the event of companies violating EU law
Machine translation from German. The official text remains authoritative.
Timeline
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Votes
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Versions
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Documents
2 official files
19/29816
Drucksache · DE · 19 May 2021
19/23730
Drucksache · DE · 28 October 2020
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.