Where the Federal Republic of Germany is the home country (section 2 (13) of the Securities Trading Act) for the company as issuer of securities within the meaning of section 2 (1) of the Securities Trading Act that are admitted to official listing, to the exception of shares and shares of stock in open investment funds within the meaning of section 1 (4) of the Investment Code, the court is to notify BAFin of the receipt of an application for appointment of a special auditor, each decision as to the appointment of special auditors that has become final and binding, the report on the audit, as well as a final and binding decision by the court as to the conclusive determinations by the special auditors pursuant to section 260.
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Part 7 · Nullity of resolutions adopted by the general meeting and of the annual financial statements as approved and established. Special audit for impermissible understatement › Division 3 · Special audit for impermissible understatement › Section 261a
Notifications to be made to the Federal Financial Supervisory Authority (BAFin)
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