The accounting entity is required by law to carry out a statutory audit or review if certain activities or financial indicators are exceeded.
An audit is mandatory:
- a public limited company with more than two shareholders;
- a local government unit and a legal person in public law;
- a party receiving an allocation from the state budget;
- To the foundation specified in § 91 (4) / § 92 (2) of the AudS and to a company in which the state has decision-making power.