(1) Section 319 (1) to (4), section 319b (1), section 320 (1) sentence 2 and (2) sentences 1 and 2 of the Commercial Code apply accordingly to the selection of the contract auditors and their right to seek information. In the case of a company that is a public-interest entity as defined in section 316a sentence 2 of the Commercial Code, Article 5 (1) of Regulation (EU) No. 537/2014 also applies accordingly, in addition to sentence 1, to the selection of the contract auditor, subject to the proviso that the periods stipulated in Article 5 (1) sub-paragraph 2
(a) and
(b) of Regulation (EU) No. 537/201 are replaced by the period lying between the commencement of the financial year preceding the financial year in which the inter-company agreement was concluded and the point in time at which the contract auditor has given the report on the audit provided for under section 293e. The right to seek information exists in relation to the contracting enterprises and in relation to a group member company as well as in relation to a controlled and a controlling enterprise.
(2) Section 323 of the Commercial Code applies accordingly to the liability and responsibilities of the contract auditors, their agents and the legal representatives of an auditing firm cooperating with and assisting in the audit. The liability and responsibilities are given in relation to the contracting enterprises and their shareholders.