Notification of an amendment to the articles of association of an auditing company

If the articles of association of an auditing company are amended, the legal representatives of the auditing company must report the amendment to the Chamber of Public Accountants.

As the legal representative of an auditing company, you must notify the Chamber of Public Accountants if you make changes to the articles of association of the auditing company.

You must submit the notification together with a copy of the amended articles of association.

As soon as the change has been entered in the commercial or partnership register, your auditing company must submit a publicly certified copy of the commercial register entry to the Chamber of Public Accountants.

You will need the following documents:

• a copy of the articles of association or the amended articles of association
• a publicly certified copy of the commercial register entry

• You are the legal representative of an auditing company.
• There have been changes to the articles of association, for example the following:
  • Change in the form of the company
  • ownership structure
  • increase in capital
  • Adjustments based on changes in the law

• No legal remedies are provided for.

The Chamber of Public Accountants recommends that you coordinate the draft amendment to the articles of association with them in advance. This will help you to avoid unnecessary subsequent notarizations. Sample contracts can be found on the website of the Chamber of Public Accountants.

After the amendment, the Chamber of Public Accountants will receive a copy of the amended articles of association. Once the amendment has been entered in the commercial or partnership register, it receives a publicly certified copy of the entry in the register.

You must submit the amended articles of association within 2 weeks of notarization.

There are no costs.