Quality assurance accompanying the audit

Where the cooperative to be audited is capital-market oriented within the meaning of section 264d of the Commercial Code, or is a CRR credit institution within the meaning of section 1(3d), first sentence of the Banking Act with a balance-sheet total exceeding EUR 3 billion, a quality assurance accompanying the audit must take place by correspondent application of Article 8 of Regulation (EU) No. 537/2014. The quality assurance accompanying the audit may be performed only by persons professionally and personally suited who are not involved in the conduct of the audit.