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PublG (EN)

Act on the Accounts of Certain Undertakings and Groups
PublG-EN · official text on Gesetze im Internet (German original) — English text is eucite.com's own translation

🇩🇪 Auf Deutsch lesen (original text)

This English text is a careful, terminology-researched translation prepared by eucite.com — not an official government translation. The German original linked above is the legally authoritative text.

Sections

Part 1 Accounts of undertakings

• Section 2 — Commencement and duration of the obligation to prepare accounts
• Section 3 — Scope of application
• Section 4 — Legal representatives, supervisory board, adoption, court
• Section 5 — Preparation of annual financial statements and management report
• Section 6 — Examination by the auditor
• Section 7 — Examination by the supervisory board
• Section 8 — Adoption of the annual financial statements
• Section 9 — Disclosure of the annual financial statements and management report; examination by the body maintaining the company register
• Section 10 — Nullity of the annual financial statements

Part 2 Accounts of groups

• Section 11 — Parent undertakings obliged to prepare accounts
• Section 12 — Commencement and duration of the obligation to prepare consolidated accounts
• Section 13 — Preparation of consolidated financial statements and group management report
• Section 14 — Examination of the consolidated financial statements
• Section 15 — Disclosure of the consolidated financial statements
• Section 16

Part 3 Criminal, regulatory-fine and final provisions

• Section 17 — Incorrect presentation
• Section 18 — Breach of the duty to report
• Section 19 — Breach of the duty of confidentiality
• Section 19a — Breach of duties in statutory audits
• Section 20 — Provisions on regulatory fines
• Section 21 — Imposition of an administrative fine
• Section 21a — Notifications to the Auditor Oversight Body
• Section 22 — Initial application of amended provisions
• Section 23 — Entry into force