Suspension of the association's right of audit

(1) The supervisory authority may order the suspension of the association's right of audit where it evades an investigation ordered under section 64(2), second sentence, no. 4, or where, on the findings of such an investigation, a suspension of the right of audit appears required in order to make further findings as to whether the association properly performs its functions. The right of audit of an association that must undergo a quality control under section 63e(1) is suspended where the association is no longer entered in the register under section 40a(1), first sentence of the Public Accountants Act.
(2) Where the association's right of audit is suspended, the umbrella association to which the association belongs must, on the application of the management board of the cooperative or of the association, appoint another auditing association, a public accountant or a public accounting firm as auditor. Where the umbrella association appoints no auditor, or the association belongs to no umbrella association, the registry court must, on the application of the management board of the cooperative or of the association, appoint an auditor within the meaning of the first sentence. The management board is obliged to make the applications without delay, insofar as they are not made by the association.
(3) The rights and duties of the auditor appointed under subsection (2) are determined by the provisions of this Act applicable to the association. The auditor must submit a copy of his or her audit report to the association.