23a

(1) The President of the German Bundestag shall examine the correctness of the form and content of the submitted statement of account. He shall determine whether the statement of account corresponds to the regulations of Section V. A new examination shall only be permissible before the end of the time period fixed in Article 24 (2).
(2) If concrete evidence is available to the President of the German Bundestag that information contained in a party's statement of account is inaccurate, he shall give the party concerned an opportunity to comment. The President may require the party to have the correctness of its comments confirmed by its certified auditor or auditing company, sworn public accountant or certified auditing company.
(3) If the comments required under Paragraph 2 do not clear up the concrete evidence available to the President of the German Bundestag of inaccuracies in the statement of account, the President of the German Bundestag may, in agreement with the party concerned, commission a certified auditor or auditing company of his choice to examine whether the statement of account corresponds to the regulations of Section V. The party must permit the auditor commissioned by the President of the German Bundestag to access and inspect all the supporting documents required for the examination. The costs of this procedure shall be borne by the President of the German Bundestag.
(4) After the conclusion of the procedure, the President of the German Bundestag shall render a decision stating, if applicable, inaccuracies in the statement of account and fixing the amount which is equivalent to the inaccurate information. The decision must state whether the inaccuracy originates from an infringement of the provisions concerning the bill of income and expenditure, the asset and liability statement or the explanatory part (Article 24 (7)).
(5) A party whose statement of account contains inaccuracies must correct the statement of account and, upon decision by the President of the German Bundestag, must resubmit either the whole or part of the statement of account. This statement of account must be confirmed by a certificate of a certified auditor or auditing company, a sworn public accountant or certified auditing company. If the amount to be corrected does not exceed 10,000 euros in a particular case or 50,000 euros per accounting year and party, the correction may be made in the statement of account for the following year, notwithstanding Sentences 1 and 2.
(6) Corrected statements of account shall be published wholly or partly as Bundestag printed papers.
(7) Any findings made as part of this procedure which do not concern the party's rendering of account as such, must not be published or forwarded to other state agencies of the Federal Republic of Germany. After the conclusion of the examination, they must be destroyed immediately by the President of the German Bundestag.