31

(1) A certified auditor or a sworn public accountant may not be an auditor if he
1. holds an office or a function in the party or for the party or has held one during the last three years;
2. in the course of keeping the accounts or preparing the statement of account required to be audited, he has participated in more than just auditing work;
3. is the legal representative, employee, member of the supervisory board or partner of a legal or natural person or of a partnership or the owner of an enterprise if the legal or natural person, the partnership or one of its partners or the specific enterprise may not be the party auditor pursuant to Number 2;
4. in the auditing, employs a person who may not be an auditor pursuant to Numbers 1 to 3.
(2) An auditing company or a certified auditing company may not be an auditor if:
1. pursuant to Paragraph (1), no. 3, as the partner of a legal person or a partnership or pursuant to Paragraph (1), no. 2 or 4, it may not be an auditor;
2. pursuant to Paragraph (1), no. 2 or 3, one of its legal representatives or partners may not be an auditor.
(3) The auditors, their assistants and the legal representatives of an auditing company who assist in the audit are obliged to discharge their duties conscientiously and impartially and to exercise discretion. Article 323 of the Commercial Code shall apply mutatis mutandis.