The sworn auditor’s report necessity explain Section 62 ("Annual Accounts Law"). That necessary if indicators exceed two of the criteria referred
to in Section 54, Paragraph two:

1) balance sheet total – 400 000 EUR,
2) net turnover – 800 000 EUR,
3) average number of employees in the accounting year – 25.

As well as if transferable securities of a company are admitted to trading on the regulated market of Member States