Audit institution

 The competence of a members’ meeting shall include the election and recall of the executive board and audit institutions, if such rights are not granted to another administrative body in the articles of association.Members of the executive board have a duty to provide to the audit institution all of the information and documents necessary for the carrying out of the audit.The auditor shall prepare an opinion on the results of the audit, which shall be submitted to a members’ meeting.An association’s annual accounts or parts thereof – accounts on income and expenditure or accounts on donations and gifts – shall be examined by an economic and financial activities audit institution or by a sworn auditor. Members of the association have the right to become acquainted with the annual accounts or parts thereof – accounts on income and expenditure or accounts on donations and gifts.