(1) The legal representatives of the share capital company are to submit to the statutory auditor the annual financial statements, the management report and the separate non-financial report without undue delay after these documents have been drawn up. They are to permit the statutory auditor to audit the books and records of the share capital company as well as the assets and debt obligations, namely the cash and the existing investments and goods. The legal representatives of a share capital company that issues securities (section 2 (1) of the Securities Trading Act as a domestic issuer (section 2 (14) of the Securities Trading Act) and that is not a share capital company within the meaning of section 327a also are to submit to the statutory auditor the reproduction of the annual financial statements prepared in keeping with the requirements stipulated by section 328 (1) for disclosure purposes and the reproduction of the management report prepared in keeping with said requirements.
(2) The statutory auditor may demand that the legal representatives provide all clarifications and all proof necessary for diligently performing the audit. Insofar as the preparations for the statutory audit require, the statutory auditor will have the rights pursuant to subsection (1) sentence 2 and pursuant to sentence 1 also prior to the annual financial statements being drawn up. Insofar as this is necessary in order to perform the audit diligently, the statutory auditor will have the rights pursuant to sentences 1 and 2 also vis-à-vis parent enterprises and subsidiary enterprises.
(3) The legal representatives of a share capital company obligated to draw up consolidated financial statements are to submit to the statutory auditor of the consolidated financial statements: the consolidated financial statements, the consolidated management report, the separate consolidated non-financial report, the annual financial statements, management reports, the separate non-financial reports and, where an audit has been performed, the auditor’s additional reports pertaining to the parent enterprise and the subsidiary enterprises. The statutory auditor will have the rights pursuant to subsection (1) sentence 2 and pursuant to subsection (2) both vis-à-vis the parent enterprise and the subsidiary enterprises, and will have the rights pursuant to subsection (2) also vis-à-vis the statutory auditors of the parent enterprise and of the subsidiary enterprises. The legal representatives of a share capital company that issues securities (section 2 (1) of the Securities Trading Act as a domestic issuer (section 2 (14) of the Securities Trading Act) and that is not a share capital company within the meaning of section 327a also are to submit to the statutory auditor the reproduction of the consolidated financial statements prepared in keeping with the requirements stipulated by section 328 (1) for disclosure purposes and the reproduction of the consolidated management report prepared in keeping with said requirements.
(4) Upon a corresponding request being made in writing, the statutory auditor engaged thus far is to report to the statutory auditor the results of the audit thus far; section 321 applies accordingly.
(5) Where the share capital company is included as a subsidiary enterprise in the consolidated financial statements of a parent enterprise that does not have its seat in a Member State of the European Union or state party to the Agreement creating the European Economic Area, the auditor may forward documents made available pursuant to subsection (2) to the statutory auditor of the consolidated financial statements insofar as these are required for auditing the consolidated financial statements of the parent enterprise. The transmission of personal data must be performed in conformity with the requirements of Regulation (EU) 2016/679 and the general provisions of data protection law.