The auditor may also collect all the information relevant in the performance of his duties from
third parties who carried out transactions on behalf of the company. However, this right of
information may not cover the communication of documents, contracts and other documents of
any nature kept by third parties, unless the auditor is authorized to obtain such contracts and
documents in an order of the president of the competent court giving a summary judgment.
Professional secrecy may not be raised against the auditor save by auxiliary officers of justice.
Official translation
Spot-checked
In force from 17 April 1997
Source page 159