Where the auditor is unable to perform his duties or resigns or dies, his duties shall be performed
by the alternate until the auditor is available or, where he is permanently absent, until the expiry
of the mandate of the substantive auditor.
Where the impediment ceases, the substantive auditor shall resume duty following the next
ordinary general meeting which approves the accounts.
Official translation
Spot-checked
In force from 17 April 1997
Source page 160