Document background
The Appointment of Auditor Resolution is a crucial corporate governance document required under German law for companies subject to statutory audit requirements. It is typically prepared annually for presentation at the general shareholders' meeting, though special appointments may be needed in specific circumstances. The resolution formalizes the appointment of external auditors in accordance with the German Commercial Code (HGB) and, where applicable, the Stock Corporation Act (AktG). It must include specific details about the appointed audit firm, scope of services, and relevant financial period. This document is particularly important as it demonstrates compliance with legal requirements for auditor independence, proper appointment procedures, and corporate governance standards. It serves as official evidence of the company's compliance with statutory audit requirements and proper corporate decision-making processes.
