The auditor shall, at any time of the year, carry out any verifications and audits which he deems
appropriate and may demand and have produced before him immediately any document he
deems relevant to the exercise, in particular contracts, books, accounting documents and minutes
registers.
The auditor may in the course of this exercise enlist under his responsibility the assistance or
representation of any experts or collaborators of his choice whom he shall make known by name
to the company. The experts or collaborators so chosen shall have the same powers of
investigation as those of the auditor.
Parent companies or subsidiaries within the meaning of Articles 178 to 180 of this Uniform Act
may be subject of the investigations provided for in this article.
Official translation
Spot-checked
In force from 17 April 1997
Source page 158