(1) The annual financial statements and the management report of share capital companies that are not small share capital companies within the meaning of section 267 (1) are to be audited by a statutory auditor. Where no audit has been performed, the annual financial statements cannot be adopted.
(2) The consolidated financial statements and the consolidated management report of share capital companies are to be audited by a statutory auditor. Where no audit has been performed, it will not be possible to approve the consolidated financial statements.
(3) Where the annual financial statements, the consolidated financial statements, the management report or the consolidated management report are amended after the auditor’s additional report has been submitted, the statutory auditor is to audit these documents once again insofar as the amendment so requires. A report is to be prepared on the result of the audit; the audit report is to be supplemented accordingly. Sentences 1 and 2 apply accordingly to that reproduction of the annual financial statements, the management report, the consolidated financial statements and the consolidated management report that a share capital company issuing securities (section 2 (1) of the Securities Trading Act as a domestic issuer (section 2 (14) of the Securities Trading Act), which is not a share capital company within the meaning of section 327a, has prepared for disclosure purposes.