The company may not be transformed unless on the basis of an auditor’s report certifying, under
his responsibility, that the conditions laid down in Article 374 of this Uniform Act have been
fulfilled.
Where there is no auditor, the manager shall choose one under the conditions laid down in
Articles 694 et seq. of this Uniform Act.
Any transformation carried out contrary to these provisions shall be null and void.
Official translation
Spot-checked
In force from 17 April 1997
Source page 92