A special audit is an independent procedure through which shareholders or partners can obtain an impartial expert assessment of the company’s asset-related or management-related issues. Its purpose is to ascertain whether there are grounds for claims against the management’s actions or to confirm that the suspicions are unfounded. Typically, a special audit focuses on specific transactions and operations that may be contrary to law or the company’s interests.

The special audit report must be prepared in such a way that clear and reasoned conclusions can be drawn from it regarding the audited circumstances. The report reflects the questions raised, the facts necessary to answer them, and the assessments of the special auditor. If the report contains only an overview of transactions without substantive analysis, it does not fulfill its purpose.

If shareholders or partners do not wish to commission a special audit, a court may decide on it if necessary. The court will do so if there are credible reasons, such as suspicion regarding the management’s actions or the company’s asset situation. The court will not order a special audit if the application is unfounded, hinders the company from defending its rights, or if the potential damage is too small compared to the cost of the audit.