(1) Solely the following as a rule are to be appointed as special auditors where the subject to be addressed by the special audit does not require any other knowledge:
1. persons having sufficient prior training and experience in accounting;
2. auditing firms, provided that at least one of their legal representatives has sufficient prior training and experience in accounting.
(2) No-one may be a special auditor who is prohibited from being a statutory auditor pursuant to section 319 (2) and (3), section 319b of the Commercial Code or who ought to have been prohibited from being a statutory auditor during the time in which the actions were taken and events occurred that are to be audited. An auditing firm may not serve as special auditor that is prohibited from being a statutory auditor pursuant to section 319 (2) and (4), section 319b of the Commercial Code or that ought to have been prohibited from being a statutory auditor during the time in which the action was taken and event occurred that are to be audited. Furthermore, no-one may be a special auditor of a company that is a public-interest entity as defined in section 316a sentence 2 of the Commercial Code who provides non-audit services in accordance with Article 5 (1) of Regulation (EU) No. 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (OJ L 158 of 27 May 2014, p. 77; L 170 of 11 June 2014, p. 66), or has provided non-audit services during the period in which the action was taken or the event occurred that is to be audited.
(3) (repealed)