(1) The formation auditors may demand that the founders provide them with all clarification statements and proof necessary to perform the audit with the requisite skill and care.
(2) In the case of differences of opinion between the founders and the formation auditors as regards the scope in which the founders are to provide clarification statements and proof, the court will take the final decision. There is no right of appeal against the court’s decision. For as long as the founders refuse to comply with the decision, no report on the audit will be submitted.
(3) The formation auditors are entitled to reimbursement for their reasonable cash expenditures and to remuneration for their activities. The court will establish the expenditures and the remuneration. A complaint may be lodged against the decision taken; a complaint on points of law is precluded. Based on the decision taken, compulsory enforcement can be pursued in accordance with the Code of Civil Procedure (Zivilprozessordnung).