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Doppelmitgliedschaft in Prüfungsverbänden und die gesetzliche Pflichtprüfung – Welcher Prüfungsverband nimmt die Prüfung vor und wer darf innerhalb der Genossenschaft darüber entscheiden?

Author

Listed:
  • Faerber Georg
  • Garbe Sebastian

    (Hamburg)

Abstract

This paper addresses the question, which cooperative auditing federation is entitled to conduct the annual compulsory audit in the case of a multi-membership of a primary cooperative. Is the senior auditing federation automatically competent if the right to inspection has not been withdrawn via (partial) cancellation of membership? Is the cooperative free to choose the auditing federation ? If so, which company organ is entitled to act on behalf of the cooperative?

Suggested Citation

  • Faerber Georg & Garbe Sebastian, 2011. "Doppelmitgliedschaft in Prüfungsverbänden und die gesetzliche Pflichtprüfung – Welcher Prüfungsverband nimmt die Prüfung vor und wer darf innerhalb der Genossenschaft darüber entscheiden?," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 61(4), pages 277-288, November.
    • Handle: RePEc:bpj:zfgewe:v:61:y:2011:i:4:p:277-288:n:4
    DOI: 10.1515/zfgg-2011-0404
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