Conduct of the quality control

(1) The auditing association must be a member of the Chamber of Public Accountants in accordance with section 58(2), second sentence of the Public Accountants Act. It instructs an auditor for quality control to carry out the quality control. Section 57a(7) of the Public Accountants Act on termination of the instruction applies correspondingly.
(2) Section 57a(5), (5b), (6), (6a), first sentence and (8), sections 57b to 57e(1), (2), first, second and fourth sentences and (3), first sentence, section 66a(1), first sentence, (3), first to third sentences, (5), first sentence, and section 66b of the Public Accountants Act apply correspondingly to the audit procedure. The results of an inspection under section 63h are to be taken into account within the framework of the quality control. Insofar as required to carry out the quality control, the obligation to secrecy under section 62(1) is restricted.
(3) The Quality Control Commission under section 57e(1) of the Public Accountants Act must inform the competent supervisory authority without delay where an auditing association is to be deleted from the register under section 40a of the Public Accountants Act for failing to carry out the quality control.