(1) The draft terms of the change of legal form, or their initial outline, are to be audited in accordance with sections 9 to 11 and 12 (1). Section 48 is not to be applied. The audit report must be made accessible to the holders of shares no later than one month prior to the day of the assembly of the holders of shares that is to adopt a resolution regarding the consent to the draft terms of the change of legal form.
(2) Section 9 (2) and section 12 (3), in each case read in conjunction with section 8 (3) sentence 1, 2 and 3 no. 2, are to be applied accordingly.