Modernität genossenschaftlicher Pflichtprüfung: Modernity of the co-operative audit

Reif Sebastian ()
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Reif Sebastian: Rechtsreferendar am LG Konstanz, Konstanz, Germany

Zeitschrift für das gesamte Genossenschaftswesen, 2023, vol. 73, issue 3, 215-229

Abstract: This article describes the core theses of my dissertation "Die genossenschaftliche Pflichtprüfung", that was supervised by Professor Dr. Christian Picker and which will soon be published by Duncker & Humblot in the series "Abhandlungen zum Deutschen und Europäischen Gesellschafts- und Kapitalmarktrecht". First, it determines the function of the "genossenschaftlichen Pflichtprüfung" according to §§ 53 ff. GenG. Building on this, it is then outlined how the "genossenschaftliches Pflichtprüfungssystem" is to be designed and implemented in a functional manner.

Date: 2023
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DOI: 10.1515/zfgg-2023-0016

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