§ 17 – Auditors (excerpt from the AuPSA By-laws)

“The General Assembly elects two auditors each year to oversee the company’s ongoing management control and financial statement review. To fulfill this responsibility, the Board of Directors is required to provide the auditors with all relevant company documents. The auditors are then expected to present their findings to the General Assembly.”

Dr.in Carmen Walenta-Bergmann
M: carmen.walenta-bergmann[at]jku.at

Dr. Guido Tiemann
M: tiemann[at]ihs.ac.at