At which stage of the annual report preparation should the entrepreneur add the auditor?
The auditor can be appointed at any time during the preparation of the annual report, starting from the moment you wish to grant the auditor access to the data of the respective financial year.
Is it sufficient to assign the auditor to the company by granting access in the electronic reporting environment?
No, this does not constitute the appointment of an auditor in the legal sense; it merely provides the auditor with access in the e-reporting environment. The auditor must be appointed in accordance with the procedure established by law (e.g., by a decision of the shareholders of a private limited company – pursuant to §168(1) clause 7 of the Commercial Code, and in the case of a public limited company, by a resolution of the general meeting – pursuant to §328(1) of the Commercial Code).