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Legally required audits § 267 HGB (German commercial code)
Auditing

When it comes to the acquisition or sale of companies and/or large credit commitments, banks and other investors require the presentation of an audited financial statement.

In specific cases of conversions and/or governmental supervision, as is the case with the Green Dot (Grüner Punkt), audited financial statements are mandatory.

Auditing of financial statements is only permitted to auditing firms and chartered accountants.

Audited financial statements create trust.

Corporations and their equivalent limited liability companies (GmbH & Co. KGs) are to be audited as soon as they have exceeded the size set forth under § 267 HGB.
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