An auditor appointed for an association must be a KHT or HT auditor or auditing firm. A small association may appoint a performance auditor instead of an auditor.

A performance auditor may be appointed if the association met no more than one of the following conditions in the previous financial year and the one immediately preceding it:

The balance sheet total came to more than EUR 100,000
Net sales or comparable revenues were more than EUR 200,000
The average number of employees was greater than three.

The Auditing Act was amended with regard to associations on 1 September 2010. Before the amendment, associations were allowed to include an option to choose between an auditor and a performance auditor in their rules. However, regardless of their rules, associations must appoint a KHT or HT auditor if they meet the conditions specified above.

If the rules of a small association were prepared before 1 September 2010, the association may appoint either an authorised public accountant (KHT or HT) or a performance auditor. Furthermore, if the rules of a small association were prepared before 1 September 2010, the association may appoint two auditors: an auditor and a performance auditor. If the rules of an association established after 31 August 2010 determine an auditor instead of a performance auditor, the association must appoint a KHT or HT auditor, regardless of the conditions specified above.