Audiitorteenuse OÜ

Special audit deals with the matters regarding the management or financial situation of the company. The procedures to be performed during the special audit will be agreed in the engagement letter. As a result of special audit the auditor will present the written report on performed procedures and matters found.

Shareholders whose shares represent at least one-tenth of the share capital may demand a resolution on conduct of a special audit.

Auditors, sworn advocates or companies of advocates may be the auditors for a special audit.