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

Faerber Georg and Garbe Sebastian
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Faerber Georg: Hamburg
Garbe Sebastian: Hamburg

Zeitschrift für das gesamte Genossenschaftswesen, 2011, vol. 61, issue 4, 277-288

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 Is the senior auditing federation automatically competent if the right to inspection has not been withdrawn via (partial) cancellation of membership?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?

Date: 2011
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DOI: 10.1515/zfgg-2011-0404

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