Notifications to other bodies

(1) The Bundesanstalt must report to the authority responsible for prosecution any facts giving rise to a suspicion of a criminal offence in connection with an undertaking's financial reporting. It may transmit to those authorities personal data of the persons concerned against whom the suspicion is directed, or who come into consideration as witnesses. The Bundesanstalt's powers under section 107 remain unaffected by measures of the competent law-enforcement authorities, insofar as this is necessary for the examination of the financial reporting and insofar as no risk to the purpose of the investigation of the law-enforcement authorities or the courts responsible for criminal matters is to be feared. Before exercising the powers under section 107, the Bundesanstalt informs the competent law-enforcement authority and establishes agreement on whether the conditions under the third sentence are satisfied.
(2) The Bundesanstalt transmits to the auditor oversight body at the Federal Office for Economic Affairs and Export Control any facts suggesting a breach of professional duty by the statutory auditor, or giving rise to concrete indications of a breach of accounting provisions. It transmits to the competent stock-exchange supervisory authority any facts suggesting a breach by the undertaking of stock-exchange law provisions. Subsection (1), second sentence, applies correspondingly.