(1) The management board is to allow the special auditors to audit the books and records of the company as well as its assets, particularly the company’s cash and the inventory of securities and goods.
(2) The special auditors may demand that the members of the management board and of the supervisory board provide them with all clarification statements and proof as may be required in order for the actions and events to be audited with due diligence.
(3) The special auditors have the rights pursuant to subsection (2) also in relation to a group member company as well as in relation to a controlled or controlling enterprise.
(4) Upon a corresponding petition being filed by the management board, the court is to allow certain facts to not be addressed in the report where this is mandated by the company’s overriding interests and where such facts are not indispensable for submitting to the court the dishonest conduct or gross violations pursuant to section 142 (2).
(5) The regional court in the judicial district of which the company has its seat hands down the decision regarding the petition pursuant to subsection (4). Section 142 (5) sentence 2 and (8) applies accordingly.
(6) The special auditors are to submit a written report on the results of their audit. The report on the audit must also address any facts that are suited, upon becoming known, to cause greater than insignificant disadvantage to the company or an affiliated enterprise, if knowledge of same is necessary in order for the general meeting to adjudge the action or event to be audited. The special auditors are to sign the report and are to submit it, without undue delay, to the management board and the Commercial Register at the company’s seat. Upon a corresponding demand being made, the management board is to provide each stockholder with a copy of the report on the audit. The management board is to submit the report to the supervisory board and is to give notice of it in the invitation convening the next general meeting as an item of business set out in the agenda.