(1) Without prejudice to section 59, compliance with the obligations under section 58 and under Title IVa of Regulation (EU) No 600/2014, including in conjunction with delegated acts and implementing acts adopted under Article 27g(6) to (8) and Article 27i(5) of that Regulation, must be examined once a year by a suitable auditor. Section 89(1), fourth and sixth sentences, (2), first and second sentences, (3) and (4) applies correspondingly.
(2) The Federal Ministry of Finance may, by statutory instrument not requiring the consent of the Bundesrat, adopt further provisions on the nature, scope and timing of the examination under subsection (1), and on the content of the examination reports. The Federal Ministry of Finance may transfer this authorisation, by statutory instrument, to the Bundesanstalt.
Sections 61 and 62
(repealed)