Transitional provision on the Act to Strengthen Financial Market Integrity

(1) Sections 55, 151a and 152, in the version in force from 1 July 2021, are to be applied for the first time to all statutory audits for the business year beginning after 31 December 2021. The provisions named in the first sentence, in the version in force up to and including 30 June 2021, are to be applied for the last time to all statutory audits for the business year beginning before 1 January 2022.
(2) Section 53(3), in the version in force from 1 July 2021, is to be applied for the first time from 1 January 2022.