Social contractual exclusion of the limited inspection and examination law of the limited partners regarding the annual financial statements
(Note on OLG Munich, January 31, 2018 - 7 U 2600/17), In decisions on commercial law (EWIR 2018, p. 295f.)
The limited inspection and examination right of the limited part of the year according to the annual financial statements according to Section 166 (1) HGB can be excluded in the social contract on the condition that an auditor has fully confirmed the correctness of the annual financial statements, in particular his agreement with the statutory provisions and the company. This also applies to the unit KG.
