The duties of auditor shall be incompatible with:
1°) any activity or act of a nature to compromise his independence;
2°) any paid job. However, an auditor may give lectures in a course relating to his profession or
take up a paid job with an auditor or a chartered accountant;
3°) any commercial activity, whether or not such activity is carried on directly by him or on his
behalf by a nominee.
Official translation
Spot-checked
In force from 17 April 1997
Source page 155