State supervision - submit a complaint about a genossenschaftlicher Prüfungsverband (cooperative auditing association) in Berlin

Under the Genossenschaftsgesetz (GenG, Cooperative Societies Act), every cooperative must be a member of a Prüfungsverband (auditing association) that has been granted auditing authority by the locally responsible authority. Its statutory mandatory audit safeguards not only the financial soundness and stability of the cooperative but also the propriety of its management. The Prüfungsverband is supervised by the Staatsaufsicht (state supervisory authority), not the cooperative. If there are indications that the Prüfungsverband is not fulfilling its duties, you can file a complaint with the Staatsaufsicht. State supervision operates in the public interest. Its purpose is not to enforce the individual interests of member cooperatives against the Prüfungsverband. It therefore does not accept complaints about individual cooperatives. Procedure • You submit your complaint in text form to the Staatsaufsicht Berlin. You can do this online. You should state the facts of the matter concretely. • The complaint is reviewed, and you may be contacted with follow-up questions. • The complaint may be forwarded to the responsible Prüfungsverband with a request for review and a written statement. This statement is ultimately sent back to the Staatsaufsicht. • You receive a final notification from the Staatsaufsicht regarding your complaint.