[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fsSewoJuUe93_3fBwyhPLNht-wL6MASWfzBcsAsCXgyc":3},{"lawSlug":4,"lawAbbr":5,"lawTitle":6,"parentHeading":7,"enbez":8,"title":9,"content":10,"prev":11,"next":15,"totalNorms":19,"normPosition":20,"normIds":21},"hgb","HGB","Handelsgesetzbuch","Dritter Unterabschnitt – Prüfung","§ 316a","Abschlussprüfung bei Unternehmen von öffentlichem Interesse","Auf die Abschlussprüfung bei Kapitalgesellschaften, die Unternehmen von öffentlichem Interesse sind, sind die Vorschriften dieses Unterabschnitts nur insoweit anzuwenden, als nicht die Verordnung (EU) Nr. 537\u002F2014 des Europäischen Parlaments und des Rates vom 16. April 2014 über spezifische Anforderungen an die Abschlussprüfung bei Unternehmen von öffentlichem Interesse und zur Aufhebung des Beschlusses 2005\u002F909\u002FEG der Kommission (ABl. L 158 vom 27.5.2014, S. 77; L 170 vom 11.6.2014, S. 66) anzuwenden ist. Unternehmen von öffentlichem Interesse sind Unternehmen, die 1. kapitalmarktorientiert sind im Sinne des § 264d,\n2. CRR-Kreditinstitute sind im Sinne des § 1 Absatz 3d Satz 1 des Kreditwesengesetzes, mit Ausnahme derjenigen Institute, die in § 2 Absatz 1 Nummer 1 und 2 des Kreditwesengesetzes und in Artikel 2 Absatz 5 Nummer 5 der Richtlinie 2013\u002F36\u002FEU des Europäischen Parlaments und des Rates vom 26. Juni 2013 über den Zugang zur Tätigkeit von Kreditinstituten und die Beaufsichtigung von Kreditinstituten und Wertpapierfirmen, zur Änderung der Richtlinie 2002\u002F87\u002FEG und zur Aufhebung der Richtlinien 2006\u002F48\u002FEG und 2006\u002F49\u002FEG (ABl. L 176 vom 27.6.2013, S. 338; L 208 vom 2.8.2013, S. 73; L 20 vom 25.1.2017, S. 1; L 203 vom 26.6.2020, S. 95), die zuletzt durch die Richtlinie (EU) 2019\u002F2034 (ABl. L 314 vom 5.12.2019, S. 64) geändert worden ist, genannt sind, oder\n3. Versicherungsunternehmen sind im Sinne des Artikels 2 Absatz 1 der Richtlinie 91\u002F674\u002FEWG.",{"enbez":12,"title":13,"param":14},"§ 316","Pflicht zur Prüfung","316",{"enbez":16,"title":17,"param":18},"§ 317","Gegenstand und Umfang der 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