 Additionally, the law requires the supervisory board to appoint the auditors, to receive the audit reports, and to include the auditors in the board's balance sheet meeting.All members of the supervisory board or the audit committee must be provided with the audit reports.KonTraG does not exclusively concern public limited companies, but also covers the limited partnership on shares (KGaA) and many limited liability companies (GmbH), in particular if there is a codetermined or optional supervisory board.