19/24396
Reducing the period for the mandatory change of auditors and increasing the liability limit
Introduced
18 November 2020
Last action
—
Status
Erledigt durch Ablauf der Wahlperiode
Sponsors
—
Subjects
Discovery layer
Source updated
19 March 2025
Summary
Submission of a bill: shortening the period for the mandatory change of auditor to a maximum of four years, abolishing the liability limit according to the German Commercial Code (HGB) or increasing it to 1 percent of the annual turnover of the company to be audited, but at least to 10 million euros, prohibiting tax advice with simultaneous auditing by the same company
Machine translation from German. The official text remains authoritative.
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Versions
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Documents
1 official file
19/24396
19/24396
Drucksache · DE · 18 November 2020
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Sources
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