The auditor shall compulsorily be invited to the meeting, as the case may be, of the board of
directors or of the Managing Director adopting the accounts of the fiscal year, as well as, where
necessary, to any other meeting of the board or of the Managing Director.
The invitation shall be forwarded to the auditor no later than at the time of convening the
members of the board of directors or, where the company is managed by a managing director,
at least three days before the meeting by hand-delivered letter with acknowledgement of receipt
or by registered letter with notification of reception.
Official translation
Spot-checked
In force from 17 April 1997
Source page 159