The transformation of a company shall not terminate the duties of the auditor where the new
corporate form requires the appointment of an auditor.
However, where such an appointment is not required, the auditor’s duties shall end with the
transformation, unless the members decide otherwise.
The auditor whose duties end pursuant to the provisions of paragraph two of this article shall
nevertheless report on his activities for the period between the beginning of the fiscal year and
the date of cessation of his duties to the meeting of members convened to adjudicate on the
accounts of the fiscal year during which the transformation took place.
Official translation
Spot-checked
In force from 17 April 1997
Source page 48