Competence for the conferral of the right of audit

The right of audit is conferred on the association by the competent supreme Land authority (supervisory authority) in whose territory the association has its seat. The Land governments are authorised to transfer the competences under the first sentence and section 64(1) to another authority by statutory instrument. Several Länder may agree the establishment of a joint authority, or the extension of an authority's competence beyond Land boundaries.