| Statutory Provisions
Rights, obligations, composition and working method
of the AOC are laid down in its principles in Article
66a of the Public Accountant Act. Other provisions of
the act constitute further rights and duties of the
Commission.
In order to fulfil its obligations the AOC has published
rules of procedure. They have been approved by the Federal
Ministry of Economics and Labour on April 28, 2005.

Public Accountant Act

Rules of Procedure of the AOC ( German version
only)
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