Nullity of the annual financial statements

The annual financial statements are void where they
1. have not been examined under section 6(1) sentences 1 and 2 of this Act in conjunction with section 316(3) of the Commercial Code, or
2. have been examined by persons not appointed as auditor, or who are not auditors under section 6(1) sentence 2 of this Act in conjunction with section 319(1) of the Commercial Code. Nullity under number 2 may no longer be asserted once six months have elapsed since the annual financial statements were entered in the company register. Section 256(6) sentence 2 of the Stock Corporation Act applies mutatis mutandis.