Define the audit issue
Identify documents and precise legal question.
Foundation declaration
Foundation auditor and the deed: when court clarification is needed
A dispute between the foundation auditor and an organ may concern the statute or the foundation deed. Section 21(4) PSG provides a court route.
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18 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
The foundation auditor does not review figures alone. The audit may also raise questions about the deed and the application of statutory rules.
If an organ and the auditor take different views, the issue needs a clear route for clarification.
This article explains the court route under section 21(4) PSG and how to prepare the file.
The auditor’s role
The auditor’s role
The foundation auditor is generally appointed by the court or, where applicable, by the supervisory board. The law sets qualification and independence requirements.
The audit covers the annual accounts, bookkeeping and management report. The audit report is provided to the other organs.
When a disagreement exists
When a disagreement exists
A disagreement may arise where the auditor and another organ interpret a statutory rule or deed provision differently.
The issue for review should be formulated precisely. General dissatisfaction with the outcome is not enough.
Preparing court clarification
Preparing court clarification
An application should set out the relevant deed version, reason for the audit issue, competing views and practical effect.
An open legal question should not silently expand the powers of an organ before clarification.
Review matrix
Separate audit issue and court route
Documents, authority and implementation must fit together.
| Question | Meaning | Record |
|---|---|---|
| Who audits? | Appointment and independence | Appointment and declarations |
| What is disputed? | Statute or foundation deed | Exact provision and positions |
| Who clarifies? | Court on an organ’s application | Application and audit documents |
Important: Before implementation, review the deed, authority and records together.
Process
From legal basis to reliable implementation
A fixed sequence keeps open questions visible.
- 01Step 101Step 1
- 02Step 202Step 2
Record the positions
Document auditor and organ views.
- 03Step 303Step 3
Describe the effect
Explain which decision depends on it.
- 04Step 404Step 4
Organise the application
Connect deed, report and application clearly.
Initial assessment
Foundation auditor and the deed: when court clarification is needed
Only a clearly defined issue can be pursued reliably.
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Is the precise legal issue documented?
All paths at a glance
Overview of all answers.
The review can continue.
The documents can be organised for further clarification.
Complete the basis first.
First record the audit issue, provision and competing views.
Frequently asked questions
Foundation auditor and the deed: when court clarification is needed
Who decides the disagreement? +
On an application by a foundation organ, the court decides on the interpretation and application of statute or deed.
Does the auditor review only annual accounts? +
The audit also covers bookkeeping and the management report. The exact scope follows from the statutory duties.
Should the issue be formulated precisely? +
Yes. The rule, competing views and practical significance should be clear.
Topics
Private foundationFoundation deedFoundation boardRecordsPSG
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