Inspections

Where an auditing association carries out the statutory audit at an undertaking that is capital-market oriented within the meaning of section 264d of the Commercial Code, inspections may be carried out at that auditing association by correspondent application of section 62b of the Public Accountants Act, by way of random sampling without particular cause. Section 57e(6), second sentence, section 62(4) and (5), and sections 66a and 66b of the Public Accountants Act apply correspondingly. The Chamber of Public Accountants must inform the supervisory authority of the outcome of the inspection. In other respects Article 26 of Regulation (EU) No. 537/2014 does not apply.