(1) The statutory auditor is to report on the nature and scope of the audit as well as on its result; sentences 2 and 3 as well as subsections (2) to (4a) are to be applied to the report. The report is to be prepared in writing and with the requisite clarity; at its outset, the statutory auditor is to state their position regarding the assessment by the legal representatives of the share capital company’s or group’s position; in particular, the assessment of the future viability and the future development of the share capital company are to be addressed with due regard being had to the management report and, where the audit relates to the consolidated financial statements of parent enterprises, also the future viability and future development of the group with due regard being had to the consolidated management report, insofar as the documents audited and the management report or the consolidated management report allow such an assessment to be made. Moreover, the statutory auditor is to report any instances of incorrect reporting or any violations of statutory requirements said auditor has established in the course of performing the audit, as well as any facts jeopardising the viability of the share capital company or group that has been audited, or that are suited to seriously prejudice its development, or that are an indication of grave violations committed by the legal representatives or employees of the law, the articles of association or the statutes.
(2) The main part of the auditor’s additional report is to establish whether the accounting records and the further documents audited, the annual financial statements, the management report, the consolidated financial statements and the consolidated management report comply with the statutory requirements and the provisions of articles of association or of the statutes complementing such statutory requirements. In this context, deficiencies also are to be reported that have not caused a qualified or adverse opinion to be issued, insofar as this is relevant for monitoring the management and the audited share capital company. Furthermore, it is to be addressed whether the financial statements in their entirety accurately present the assets, liabilities, financial position and profit or loss of the share capital company or of the group in keeping with its actual circumstances, in compliance with the principles of proper accounting or other relevant accounting standards. To this end, essential bases of evaluation are to be addressed, as well as the question of how changes to the bases of valuation, including the exercise of reporting options and valuation options and the exploitation of margins of appreciation, as well as measures serving to structure the circumstances of the company, collectively influence the presentation of the assets, liabilities, financial position and profit or loss. In the process, the items of the annual financial statements and of the consolidated financial statements are to be broken down and explained in sufficient detail, insofar as the notes do not provide this information. It is to be presented whether the legal representatives have provided the clarifications and proof sought.
(3) In a separate section of the auditor’s additional report, the audit’s subject matter, nature and scope are to be explained. In this context, the accounting standards and audit principles applied are to be addressed.
(4) Where an assessment pursuant to section 317 (4) has been made in the context of the audit, its result is to be presented in a special part of the auditor’s additional report. The question is to be addressed of whether measures need to be taken to improve the internal monitoring system.
(4a) The statutory auditor is to confirm their independence in the auditor’s additional report.
(5) The statutory auditor is to date and sign the report and is to submit it to the legal representatives; section 322 (7) sentences 3 and 4 applies accordingly. Were the supervisory board has awarded the contract, the report is to be submitted to the supervisory board and, concurrently, to an audit committee it has instituted. In the case governed by sentence 2, the report is to be forwarded, without undue delay after having been submitted, to the representative managing body for it to state its position.