In companies other than public limited liability companies, the auditor may, by hand delivered
letter against a receipt, or by registered letter with a request for acknowledgement of receipt,
ask for explanations from the manager who shall be bound to respond, in accordance with the
conditions and within the time limits set forth in the following articles, in respect of any matter
likely to jeopardize the continued operation of the company which and the auditor noticed while
examining documents forwarded to him or those he had access to in the performance of his
duties.
Official translation
Spot-checked
In force from 17 April 1997
Source page 41