von Göler (Hrsg.) / / § 86
§ 86 Breach of duties in respect of statutory audits
Whoever, in their capacity as member of a supervisory board or member of an audit committee of a company which is a public-interest entity within the meaning of section 316a sentence 2 no. 1 or no. 2 of the Commercial Code,
- 1. carries out one of the acts referred to in section 87 (1), (2) or (3) and receives a pecuniary advantage therefor or allows such a pecuniary advantage to be promised to him or her, or
- 2. persistently repeats one of the acts referred to in section 87 (1), (2) or (3)
incurs a penalty of imprisonment for a term of no more than one year or a fine.