(1) Without prejudice to the special duties of the auditor under section 35, the supervisory authority may make determinations vis-à-vis the insurance undertaking concerning the content of the audit, to be taken into account by the auditor in the annual audit. It may, in particular, set priorities for the audits.
(2) The audit order should be notified to the insurance undertaking with at least three months' lead time before the end of the financial year.
Part 2 · Provisions for direct insurance and reinsurance › Division 4 · General reporting duties › Section 35a
Determination of audit content
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